Land Taxes And Mineral Right Duties From a Surveyors And Valuers Standpoint W

Cover Land Taxes And Mineral Right Duties From a Surveyors And Valuers Standpoint W
Land Taxes And Mineral Right Duties From a Surveyors And Valuers Standpoint W
Thomas Moffet
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Defines expression ' Rating Authorities ' as Sec 35 (2). Any bod}^ who have power to raise a rate or administer money raised by a rate. ' Rate ' is also defined.
Lands held by Charitable Bodies and Registered Societies. Increment value duty is not to be collected sec. 37 (i). On any periodical occasion in respect of — 30 INCREMENT VALUE DUTY Exemptions {continued).
Lands held by or on behalf of any governing body constituted for charitable purposes, whether the land is occupied and used by such
... a body or not, but without prejudice to collection of the duty on any other occasion.
This Section also applies to registered so- cieties, and to companies, and other bodies, where the company, or body, is precluded from dividing profit amongst their members.
The Section defines expressions, ' Governing Body constituted for charitable purposes, and Registered Societies. ' Lands held by Statutory Cornyanies.
Sec. 38. This exemption is specially dealt with in Chapter V.
Lands held by Bodies Corporate or Unincorporate.


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