These Regulations, made under section 77 of the Agricultural (Commercial) Land Reform Act, concern the valuation of agricultural land for land tax purposes, the imposition and collection of land tax, and various related matters such as land tax returns and objections and appeal against valuations. There must be paid by every owner of agricultural land for the benefit of the Land Acquisition and Development Fund established under the Agricultural (Commercial) Land Reform Amendment Act, 2000, in respect of each financial year, a land tax based on the land value (also to be known as the unimproved site value) of that land as shown on the main or interim valuation roll and calculated at such rate or progressive rate as may be determined by a notice under section 76 of the Act.
Implements: Agricultural (Commercial) Land Reform Act, 1995. (2014-03-17)
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LAC Assists People from All Walks of Life
The LAC's main objective is to protect the human rights of all Namibians. It is the only organisation of its kind in Namibia. It has an office in Windhoek, Namibia's capital. It is funded primarily by national and international donor organisations. Its work is supervised by the Legal Assistance Trust, whose trustees include legal practitioners, other professionals and community leaders.
It works in five broad areas: