The Minister may prescribe different rates with respect to different categories of owners or different categories of agricultural land, differentiating on the basis of any one or more of the following: (i) nationality or residence of owner; (ii) size of agricultural land; (iii) the number of farms owned by the same owner; (iv) activities carried on or predominantly carried on agricultural land, whether farming operations or otherwise, by an owner or any person having the right of occupation and use of agricultural land through the owner thereof; or (v) any other basis which the Minister may determine and prescribe in the notice. The Minister may also establish a system and process of registration of owners to identify the category into which they fall and determining the appropriate rate of land tax applicable to them.
Amends: Agricultural (Commercial) Land Reform Act, 1995. (2014-03-17)
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South Africa occupied the German colony of South-West Africa during World War I and administered it as a mandate until after World War II, when it annexed the territory. In 1966, the Marxist South-West Africa People's Organization (SWAPO) guerrilla group launched a war of independence for the area that became Namibia, but it was not until 1988 that South Africa agreed to end its administration in accordance with a UN peace plan for the entire region. Namibia has been governed by SWAPO since the country won independence in 1990, though the party has dropped much of its Marxist ideology.