Library Resource
Legislation
Antigua and Barbuda, Caribbean, Americas
This Act formulates a duty of non-citizens to develop land held in ownership, grants powers to the Minister to declare land held by non-citizens to be underdeveloped land and imposes an annual tax on the value of such underdeveloped land.In determining whether a non-citizen is fulfilling his or her responsibility under the Act to develop agricultural land, regard shall be had to the extent to which and the manner in which: (i) pasture is being maintained; (ii) arable land is being cropped; and (iii) the land is stocked where it is being used for livestock farming.