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This Act imposes a tax on real property and provides for assessments of property and other matters relating to assessment and collection of taxes. It also establishes the Real Property Tax Appeal Tribunal and provides for appeal against decisions of tax authorities. Property used for commercial farming shall be exempted from tax.
Implemented by: Real Property Tax (Prescribed Form) Regulations (Cap. 375). (1975-02-23)
Implemented by: Real Property Tax (Forms and Notices) Regulations (Cap. 375). (1971)
Amended by: Real Property Tax (Amendment) Act, 2013 (No. 6 of 2013). (2013-04-12)
Amended by: Real Property Tax (Amendment) Act, 2013 (No. 29 of 2013). (2013-08-20)
Amended by: Real Property Tax (Amendment)(No. 2) Act, 2012 (No. 6 of 2013). (2012-08-23)
Amended by: Real Property Tax (Amendment) Act, 2012 (No. 19 of 2013). (2012-08-23)
Amended by: Real Property Tax (Amendment) Act, 2015 (No. 22 of 2015). (2015-06-30)