Land Valuation and Tax Act 1967

(2) Every person upon whom a notice to make a return is served in pursuance of this section shall within twenty-one days after the date of service of the notice make a return in such form as is required in such notice, and deliver it in the manner so required to the Land Valua tion Officer.

(3) If any person on whom notice has been served under this section fails without reasonable excuse to comply with the notice, he commits an offence:

Punishment on summary conviction: a fine of $144.

(4) Where a person is convicted under subsection (3) in respect of a failure to comply with a notice and the failure continues after the conviction, then, unless he has reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under that subsection and may, on summary conviction, be punished accordingly.

(5) If any person, in a return made under this section makes any statement which he knows to be false in a material particular, he commits an offence:

Punishment on summary conviction: imprisonment for 3 months or a fine of $720 or both such imprisonment and fine.

Power to enter land

8 (1) The Land Valuation Officer and any person authorized by him in writing in that behalf shall have power, at all reasonable times and after giving not less than twenty-four hours notice in writing, and, in the case of a person authorized as aforesaid, on production, if so re quired, of his authority, to enter on, survey and value any valuation unit.

(2) If any person wilfully delays or obstructs any person in the exercise of any of his powers under this section, he commits an offence:

Punishment on summary conviction: a fine of $180.

(3) It shall be the duty of every police officer, at the request of the Land Valuation Officer, to render such assistance as may be neces sary to enable any person duly authorized to exercise his powers under this section.

Deposit of draft valuation list

9 (1) One copy of the draft valuation list shall be deposited by the Land Valuation Officer at each Post Office in Bermuda not later than the thirtieth day of June in the year in which it is prepared (or such later date as the Minister may in any particular case allow).

(2) The Land Valuation Officer shall cause a notice to be pub lished in the Gazette and in at least one daily newspaper notifying mem bers of the public that the draft valuation list has been prepared and copies deposited as required by subsection (1) and that the draft valua tion list or copies may be inspected by the public.

Draft valuation list to be open to public inspection

10 (1) Any person may inspect a copy of the draft valuation list at any Post Office in Bermuda or at the office of the Land Valuation Officer free of charge during normal business hours.

(2) The copies of the draft valuation list shall remain on deposit under section 9 for a period of at least twenty-eight days.

Objections

11 (1) Any person aggrieved by a draft valuation list may object thereto on any one or more of the grounds specified in this Act.

(2) An objection shall be by way of written notice setting out the grounds upon which it is made.

Time for objection

12 (1) No notice of objection shall be valid unless served on the Land Valuation Officer not later than twenty-eight days after notice has appeared in the Gazette under section 9(2) or such later date as may be prescribed.

(2) Where a notice of objection relates to a valuation unit of which some person other than the person objecting is the owner, then the notice of objection shall not be valid unless within the time for the service of an objection under subsection (1) a copy thereof has been served on the owner of the valuation unit to which it relates; and the onus of so serving the notice of objection and of satisfying the Land Val uation Officer that it has been so served shall be upon the person lodg ing the objection.

Withdrawal of objection

13 (1) The person making an objection, or his agent, may at any time by verbal or written notice to the Land Valuation Officer and, where the objection relates to a valuation unit owned by some person other than the person objecting, that other person, withdraw that objection.

(2) On the withdrawal of an objection under subsection (1) the procedure relating to objections under this Act shall cease to have effect in relation to that objection.

Grounds of objection

14 Any person aggrieved may object to the draft valuation list on any one or more of the following grounds �

(a) that the annual rental value of any valuation unit ap pearing therein is incorrect or unfair having regard to other annual rental values in the draft valuation list;

(b) that a valuation unit should not have been included in the draft valuation list;

(d) that a valuation unit included in a series or complex of valuation units as a single valuation unit on the draft valuation list should be listed separately therefrom or omitted therefrom;

(e) that a valuation unit listed separately or omitted from the draft valuation list should be combined with one or more others of a series or complex of valuation units and listed as a single valuation list;

(f) that the draft valuation list is incorrect in some other material particular,

and on no other ground.

Duty of Land Valuation Officer in relation to objections

15 The Land Valuation Officer shall consider each objection received under this Act and shall inform the person objecting (and, where the ob jection relates to a valuation unit of which some person other than the person objecting is the owner, the owner thereof) in writing whether he concurs in the proposal contained in the notice of objecting or concurs therein with such modifications and reservations as he may specify or whether he rejects it; and shall set out the reasons therefor.

Transmission of objections, etc., to Tribunal

16 Every notice of objection and a copy of the Land Valuation Offi cer's reply thereto under section 15 shall be transmitted by the Land Valuation Officer to the Tribunal as soon as practicable after the notice of objection has been lodged.

Proposals of Land Valuation Officer for amendments

17 (1) Where by reason of any alteration to a valuation unit, in cluding the alteration of a building or erection of a new building or other development, or the circumstances relating to a valuation unit or for any other reason, it appears to the Land Valuation Officer that the draft val uation list as deposited under section 9 should be amended by�

(a) the inclusion of any new valuation unit therein, either separately or as a component of a series or complex of valuation units treated as a single valuation unit;

(b) the omission of any valuation unit therefrom, whether appearing separately or as a component of a series or complex of valuation units treated as a single valuation unit;

(c) the alteration of all or any of the particulars relating to a valuation unit therein, including the annual rental value and the description of the location or the reputed owner or occupier thereof,

he may in writing make a proposal to the Tribunal for the amendment of the draft valuation list accordingly.

(2) Without prejudice to subsection (1), the Land Valuation Of ficer shall on the direction of the Tribunal prepare a proposal for the amendment of a draft valuation list in relation to any valuation unit specified by the Tribunal in such terms and subject to such conditions and directions as the Tribunal may specify.

(3) No proposal of the Land Valuation Officer for the amend ment of a draft valuation list shall take account of any development or circumstance not in being or obtaining before the date of the deposit un der section 9 of the draft valuation list to which it relates.

Time for Land Valuation Officer's proposals and service

18 (1) [repealed by 1989:10]

(2) A proposal by the Land Valuation Officer for the amend ment of a draft valuation list under a direction of the Tribunal under section 17(2) and section 20(2) shall be deposited with the Tribunal not later than the date specified therefor by the Tribunal.

(3) The Land Valuation Officer shall as soon as practicable cause a copy of any proposal for the amendment of a draft valuation list to be served on the owner of the valuation unit affected thereby:

Provided that, where in the opinion of the Tribunal any amend ment so proposed is formal only, then the Tribunal may dispense with the requirement of serving notice of that amendment.

(4) Sections 7 and 11 to 16, inclusive, shall apply to a proposal by the Land Valuation Officer for the amendment of a draft valuation list as they apply to a draft valuation list and an objection to any such pro-posal shall for all the purposes of this Act be treated as an objection to a draft valuation list:

Provided that no objection to any such proposal of the Land Val uation Officer shall be valid unless served on the Land Valuation Officer not later than fourteen days after the date of the deposit of the proposal with the Tribunal or the date of its service on the owner of the valuation unit affected thereby, whichever date is the later, or such later date as may be prescribed.

Appeal Tribunal

19 (1) For the purposes of this Act there shall be a Tribunal to be called the Land Valuation Appeal Tribunal which shall consist of a Chairman and two other members selected by the Chairman from a panel of members.

(2) The Chairman of the Tribunal shall be a person appointed for the purpose by the Governor and shall hold office during the Gover nor's pleasure.

(3) The panel of members of the Tribunal shall be not less than 5 or more than 9 persons appointed by the Governor and shall hold of fice during the Governor's pleasure.

(4) Fees shall be paid to members of the panel in accordance with the Government Authorities (Fees) Act 1971 [title 14 item 16].

Functions of Tribunal

20 (1) The Tribunal shall consider the objections to the draft valu ation list, the proposals of the Land Valuation Officer for the amendment of the draft valuation list and the objections to such proposals and may�

(a) allow the objection in whole or in part, and with or with out such modifications as it considers fit;

(b) dismiss the objection;

(c) confirm the Land Valuation Officer's proposal in whole or in part, and with or without such modifications as it considers fit;

(d) reject the Land Valuation Officer's proposal;

(e) defer the consideration of any objection or proposal pending the determination of any appeal to the Supreme Court raising a point of law substantially similar to that involved in the objection or proposal under considera tion;

(f) defer the consideration of any objection or proposal at the request of any party;

(g) defer the consideration of any objection or proposal pending the deposit by the Land Valuation Officer of any proposal for the amendment of the draft valuation list in accordance with the directions of the Tribunal under subsection (2) of this section and subsection (2) of sec tion 17,

and shall direct the Land Valuation Officer to make such amendments, if any, to the draft valuation list as may be necessary to give effect to its decisions.

(2) Where it appears to the Tribunal that a variation should be effected to the draft valuation list in relation to any valuation unit (whether included in the draft valuation list or not) then the Tribunal may direct the Land Valuation Officer to make a proposal for the amendment of the draft valuation list in relation to that valuation unit under section 17(2).

(3) In considering objections and proposals by the Land Valua tion Officer, the Tribunal shall have regard to�

(a) annual rental values current on the date of the deposit of the draft valuation list concerned; and

(b) the object of ensuring that the annual rental values in the draft valuation list are fair one with another.

Procedure

21 (1) The Tribunal shall hear objections and proposals in public in accordance with rules and, subject to such rules and this Act, may regulate its own procedure.

(2) The Tribunal may consider more than one objection or pro posal or a combination of both at one and the same time where, in the opinion of the Tribunal, such objections or proposals raise substantially similar points for determination by the Tribunal or may for any other good and sufficient reason be conveniently considered together.

(3) At any hearing of an objection or proposal by the Tribunal the Land Valuation Officer, the objector and any other person who is the owner of the land affected by the objection or proposal or who, in the opinion of the Tribunal, should be given an opportunity to be heard, shall be entitled to appear before the Tribunal in person or by his duly authorized representative and to produce evidence and to make repre-sentations relating to the objection or proposal.

(4) The Tribunal may be differently constituted for the hearing of objections or proposals from time to time at the discretion of the Chairman.

(5) Notwithstanding subsections (1) to (4), where in the course of determining any objection or proposal one of the members of the Tri bunal is unable to continue to act as a member for any reason, then, if all parties concerned agree, the Tribunal may proceed with the determi nation of that objection or proposal in the absence of that member and shall be deemed to be duly constituted in so doing.

(6) The Land Valuation Officer shall be a party to all proceed ings before the Tribunal.

Confirmation of draft valuation list

22 (1) As soon as practicable after the determination of all the ob jections and proposals (other than objections and proposals that have been deferred under section 20(1)(e), (f) or (g)) but not later than six months after the publication of the notice in the Gazette under section 9(2), the Chairman of the Tribunal shall confirm the draft valuation list with such amendments, if any, as have been made by the Tribunal under section 20; and thereupon the draft valuation list, as so confirmed, shall constitute the valuation list for Bermuda until replaced under this Act and shall have effect as from the first day of July of the year in which it was deposited under section 9.

(2) Confirmation of the draft valuation list shall be effected by the Chairman signifying confirmation thereon under his signature and depositing the confirmed valuation list with the land Valuation Officer.

(3) The Land Valuation Officer shall cause a notice of confir mation of the draft valuation list to be published in the Gazette.

Determination of deferred objections and proposals

23 (1) As soon as practicable after the circumstances giving rise to the deferment of the consideration of any objection or proposal under section 20 cease to exist, the Tribunal shall consider that objection or proposal under this Act and may make such order and give such direc tions in terms of that section as it may consider appropriate as if refer ences in that section to the draft valuation list were references to the valuation list.

(2) The decision of the Tribunal in relation to any objection or proposal under this section shall constitute part of the valuation list without prejudice to the right of appeal against that decision under this Act.

Appeal to the Supreme Court

24 (1) Subject to subsection (2), a party to the proceedings before the Tribunal aggrieved by the decision of the Tribunal may appeal to the Supreme Court against that decision within twenty-one days (or such longer period as the Supreme Court may in any particular case for good cause allow) after the Tribunal delivers its decision, by lodging a notice of appeal with the Tribunal.

(2) No appeal to the Supreme Court under this section shall lie except upon a ground of appeal involving a question of law alone or upon a ground involving a question of mixed law and fact.

(3) Upon hearing any appeal under this Part, the Supreme Court may make such order, including an order for costs, as it thinks just.

Proposals for amendment of valuation list

25 (1) Where the Land Valuation Officer is of opinion that circum stances exist in relation to a valuation list that would have required him to make, or would have justified him in making, a proposal for amend ment of a draft valuation list under section 17(1), he shall make a pro posal to the Tribunal for the amendment of the valuation list, with effect from a date to be specified in the proposal in respect of each valuation unit affected by the proposal, in such a manner (being a manner speci fied in section 17(1)(a) to (c)) as the circumstances require; and where such a proposal is made, subsections (2) to (6) of this section shall have effect, but subject to subsection (7).

(2) Section 7, sections 11 to 21, inclusive, and sections 23 and 24, in so far as they apply to proposals by the Land Valuation Officer for the amendment of a draft valuation list and objections thereto, shall, subject to this section, apply, mutatis mutandis, to proposals by the Land Valuation Officer for the amendment of the valuation list and ob jections thereto as if references in those provisions to a draft valuation list were references to the valuation list.

(3) Section 17(2) and (3), section 18(1), (2) and (4) and section 20(1)(g), (2) and (3)(a) shall not apply to proposals by the Land Valuation Officer for the amendment of the valuation list.

(4) A proposal by the Land Valuation Officer made under this section shall specify the date on which it is proposed that the amend ment shall take effect, being the date of the event giving rise to the pro posal or the commencement of the year in which the proposal is made, whichever date is the later.

(5) No objection to a proposal by the Land Valuation Officer made under this section shall be valid unless served on the Land Valua-tion Officer not later than twenty-eight days after the date of the deposit of the proposal with the Tribunal or the date of its service on the owner of the valuation unit affected thereby, whichever date is the later, or such later date as may be prescribed.

(6) If the Tribunal confirms a proposal of the Land Valuation Officer made under this section, with or without modification, the valua tion list shall be amended accordingly and the amendment shall have effect as from the date specified by the Tribunal, being a date not earlier than the commencement of the year in which the proposal was made.

(7) Where a proposal is made under subsection (1) that affects a valuation unit and no objection to the proposal is made by the owner of the unit within the time allowed by subsection (5) for that purpose, the amendment proposed by the Land Valuation Officer shall, without more, take effect as respects that unit as from the date specified in relation thereto in the proposal, and the Tribunal shall act in relation to the pro posal, as it affects that unit, accordingly.

Quinquennial replacement of valuation list

26 (1) Subject to this section, the Land Valuation Officer shall prepare before the 1st January, 1978, and quinquennially thereafter a new draft valuation list, and a draft valuation list prepared as aforesaid and such a list when duly confirmed are in this section and section 27 referred to respectively as a quinquennial draft valuation list and a quin quennial valuation list, anything in, or done under, subsection (2) notwithstanding.

(2) The Minister may, if he thinks fit, by order published in the Gazette alter, in any case, by bringing forward or extending by the amount of one year or less the date by which the quinquennial draft val uation list then next due to be prepared under subsection (1) (other than the list for the 1st January, 1978) shall in fact be prepared, but so that any altered date fixed by such an order shall be a date not less than three months after the date of the publication of the order in the Gazette.

(3) Subject to subsection (4), the provisions of this Act govern ing a draft valuation list as respects preparation, deposit, publication, objections, proposals by the Land Valuation Officer, appeals, confirma tion or any other matter incidental to any such matter or thing shall ap ply mutatis mutandis in relation to every quinquennial draft valuation list as they apply in relation to a draft valuation list; and, on the confir mation of a quinquennial draft valuation list, the confirmed quinquennial valuation list shall supersede the valuation list in being immediately be fore the confirmation with effect from the effective date of the confirmed quinquennial valuation list, and the confirmed quinquennial valuation list shall on and after that date be the valuation list for Bermuda.

(4) For the purposes of subsection (3), in relation to a quin quennial draft valuation list, the provisions of section 9(1), section 10(2), sec tion 12(1), section 18(4) and section 22(1) relating to a draft valu ation list shall have effect subject to the following modifications, namely�

(a) in section 9(1) everything following the word "than" is deleted and there is substituted "three months (or such shorter period as the Minister may in any particular case allow) prior to the effective date.";

(b) in section 10(2) "twenty-eight" is deleted and "one hun dred and eighty" is substituted;

(d) in section 18 everything following the word "than" is deleted from the proviso to subsection (4) and the follow ing is substituted�

"the latest of the following, that is to say�

(a) the twenty-eighth day after the date of the de posit of the proposal with the Tribunal;

(b) the twenty-eighth day after the date on which the proposal was served on the owner of the valuation unit concerned;

(c) the latest day allowed by or under section 12(1) for a notice of objection to be served on the Land Valuation Officer;

(d) such date as may be prescribed.";

(e) in section 22(1)�

(i) "six" is deleted and "nine" is substituted;

(ii) everything following the word "from" is deleted and "the effective date." is substituted.

(5) An order for which subsection (2) provides shall be subject to affirmative resolution procedure.

Definition of "effective date"

27 (1) In this Act "effective date", in relation to a quinquennial val uation list, means the date on which that list, having been confirmed, takes effect as the valuation list for Bermuda.

(2) A list shall take effect as aforesaid �

(a) [omitted] [spent]

(b) in any case where the Minister has fixed a date by an order under section 26(2), on the date so fixed;

(c) in any case where the Minister has not fixed a date as aforesaid, on the fifth anniversary of the effective date, as established under paragraph (b), of the valuation list in force at the time in question.

Valuation list to be conclusive

28 Subject to this Act, the valuation list from time to time in force shall, for the purposes of this Act, be conclusive of the annual rental value of any valuation unit therein notwithstanding that any objection or proposal of the Land Valuation Officer or any appeal under this Part re mains undetermined:

Provided that on the final determination of any such objection, proposal or appeal the valuation list shall be construed subject to the fi nal decision thereon and the Land Valuation Officer shall amend the valuation list accordingly.

Valuation lists, etc., to be supplied to Corporations and Councils and open to inspection by public

29 (1) Each Municipal Corporation and each Parish Council shall be entitled to one copy of that part of the valuation list which relates to its area free of charge on application to the Land Valuation Officer therefor.

(2) One copy of the valuation list shall remain on deposit at the office of the Land Valuation Officer throughout the period of its currency and shall be open to inspection by any person free of charge during nor mal business hours.

PART III

TAXATION OF VALUATION UNITS

Tax and the collection of tax

30 Subject to this Act, there shall be charged, levied and collected in respect of every valuation unit which qualifies for inclusion in a valu ation list a tax at the rate specified therefor in any taxing Act assessed on the annual rental value of such valuation unit in accordance with this Part, with such modifications as such taxing Act may provide:

Provided that tax shall not be payable on any valuation unit de clared to be exempt from the payment of tax in any taxing Act or under any other provision of law.

Tax collecting authority

31 The Tax Commissioner shall be responsible for the charging, levying and collecting of tax payable under this Act and all taxes so col lected shall be paid into the Consolidated Fund.

[Section 31 amended by 1996:15 effective by notice in the Official Gazette]

Tax to be payable half yearly

32 One half of the tax payable in each year in respect of a valuation unit under this Act shall be payable in respect of each tax period in that year:

Provided that, where during any tax period �

(a) a valuation unit first becomes capable of beneficial oc cupation; or

(b) the annual rental value of a valuation unit is altered by a proposal made by the Land Valuation Officer under sec tion 25,

the Tax Commissioner in calculating the tax payable in respect of that tax period may take due account of any period during that tax period when no tax was payable in relation to that valuation unit, or tax was payable on a higher or lower annual rental value in relation thereto, as the case may be, and may make a proportionate adjustment in the tax payable accordingly.

[Section 32 amended by 1996:15 effective by notice in the Official Gazette]

Owner to pay tax

33 (1) Subject to this Act, the tax payable in respect of any tax pe riod shall be payable by the person who is the owner of the valuation unit concerned at the commencement of that tax period.

(2) Where there is no owner of a valuation unit at the com mencement of any tax period the person who first becomes the owner of that valuation unit during that period after the commencement thereof shall for the purposes of this Act be deemed to be the owner at the com mencement of that tax period.

Issue of demand note

34 (1) As soon as practicable after the commencement of each tax period in each year the Tax Commissioner shall serve on each tax payer a demand note for the tax payable by him for that tax period in respect of each valuation unit of which he is the owner at the relevant date.

(2) The Tax Commissioner shall serve on any person in re spect of whom he exercises his powers under section 68(1) a demand note specifying the amount claimed.

(3) No demand note shall be issued in relation to any valuation unit unless that valuation unit appears in �

(a) the valuation list;

(b) a draft valuation list which has been deposited under this Act but remains unconfirmed;

(d) a proposal of the Land Valuation Officer for the amend ment of the valuation list.

[Section 34 amended by 1996:15 effective by notice in the Official Gazette]

Contents of demand note

35 (1) Information with respect to the following matters shall be included in a demand note issued under this Act�

(a) the situation of the valuation unit in respect of which the demand note is issued and such description thereof reasonably necessary for purposes of identification as may be prescribed;

(b) the name of the tax payer and such other particulars reasonably necessary for the purposes of identification as may be prescribed;

(d) the rate at which tax is charged and, if applicable, the basis of assessment;

(e) where a taxing Act provides for different rates or bases of assessment in relation to different classes of valuation units, the class of the valuation unit;

(f) the tax period in respect of which the tax claimed in the demand note is payable;

(g) the date on or before which the tax is payable;

(h) in the case of a demand note issued under section 68(1) the proportion of the tax payable and the grounds on which it is claimed;

(i) the amount of tax payable under the demand note;

(j) the proportionate adjustment, if any, made under the proviso to section 32.

(2) The date specified under subsection (1)(g) shall be not ear lier than seven days after the date on which the demand note is served or deemed to be served under section 72:

Provided that no error in the date so specified shall invalidate a demand note.

(3) No demand note shall be invalid by reason of�

(a) any misdescription of the tax payer or valuation unit, or both, if both are identifiable under the terms of the de mand note notwithstanding such misdescription;

(b) any other error not material to the amount of tax payable in respect of the valuation unit to which it re lates.

Date of payment

36 The tax payable in respect of any tax period in each year shall be payable not later than the date specified therefor in the demand note or seven days after the date on which the demand note is served or deemed to be served under section 72, whichever date is the later.

Power to postpone date for payment of tax

37 The Tax Commissioner may for good cause in any particular case by notice in writing postpone the date on or before which tax shall be payable under any demand note in respect of any tax period.

[Section 37 amended by 1996:15 effective by notice in the Official Gazette]

38 [repealed 1995:10]

39 [repealed 1995:10]

Interest on arrears of tax

39A (1) Arrears of tax are subject to the payment of interest at the statutory rate, as defined in section 1 of the Interest and Credit Charges (Regulation) Act 1975, calculated on a monthly basis.

(2) For that purpose, tax on a valuation unit is in arrear if the tax is not paid within thirty days beginning on the date specified in the demand note as the due date.

[Section 39A inserted by 1994:4 effective 1 July 1994; and amended by 1995:10 effective 1 July 1995]

Annual rental value specified to be accepted for purpose of demand note

40 (1) Subject to subsection (2), in the preparation of a demand note the tax payable in respect of any valuation unit shall be assessed under any taxing Act on the annual rental value relating thereto ap pearing in the valuation list notwithstanding that any objection or appeal remains undetermined; and no demand note shall be open to challenge on the ground that the annual rental value appearing in the valuation list is incorrect except under a final order made in relation to an objec tion or appeal relating thereto under Part II.

(2) Notwithstanding section 28, after the deposit of any draft valuation list under this Act, or after a proposal has been made by the Land Valuation Officer under section 17 or section 25, as the case may be, and before the confirmation thereof, the Tax Commissioner may is sue a demand note in relation to any valuation unit included in such draft valuation list, or any such proposal, and shall assess the tax in re spect thereof under any taxing Act on the annual rental value relating thereto specified therein the annual rental value specified in any such proposal being preferred to that in any such draft valuation list, and that in any such draft valuation list being preferred to that in the valuation list; and subsection (1) shall, in that event, be construed as if references therein to the annual rental value included references to the annual rental value as in this subsection provided and as if references therein to the valuation list included references to the draft valuation list and pro posal of the Land Valuation Officer, as the case may be, as in this sub section provided.

[Section 40 amended by 1996:15 effective by notice in the Official Gazette]

Objection to terms of demand note

41 Any person named in a demand note who is aggrieved by the terms thereof may within seven days after the service of the demand note on him under this Act (or such longer period as the Tax Commissioner may in any particular case for good cause allow) object to the terms thereof by lodging with the Tax Commissioner a notice of objection specifying the grounds of the objection:

Provided that nothing in this section shall derogate from section 40.

[Section 41 amended by 1996:15 effective by notice in the Official Gazette]

Deposit of tax charged

42 (1) Before considering any objection the Tax Commissioner may require the objector to deposit with him the whole or such part of the tax specified to be payable under the demand note as the Tax Commissioner may determine.

(2) [deleted]

[Section 42 amended by 1995:10 effective 1 July 1995 and by 1996:15 effective by notice in the Official Gazette]

Consideration of objection

43 The Tax Commissioner shall consider any objection lodged un der this Part and shall notify the objector of his decision thereon and the grounds therefor as soon as practicable after the decision has been made.

[Section 43 amended by 1996:15 effective by notice in the Official Gazette]

Appeal against Tax Commissioner's decision

44 (1) Any person named in a demand note who is aggrieved by the decision of the Tax Commissioner under section 43 may within seven days after the receipt of notification thereof (or such longer period as the court may in any particular case for good cause allow) appeal to a court of summary jurisdiction against that decision.

(2) The Tax Commissioner shall be a party to all appeals to a court of summary jurisdiction under this Act.

[Section 44 amended by 1996:15 effective by notice in the Official Gazette]

No appeal unless tax deposited

45 An appeal under section 44 shall be forthwith dismissed unless the court is satisfied that the tax payable pursuant to the determination of the Tax Commissioner has been deposited with him or, for good cause, the court orders that the appellant shall be relieved of the re quirements of this section in whole or in part and is satisfied that the appellant has complied with any such order which gives partial relief only.

[Section 45 amended by 1996:15 effective by notice in the Official Gazette]

Power of court of summary jurisdiction

46 Upon hearing any appeal under this Part, a court of summary jurisdiction may make such order, including an order for costs, as it thinks just.

Appeal to Supreme Court

47 (1) Any party to an appeal before a court of summary jurisdic tion under this Part who is aggrieved by the decision of that court may within ten days after that decision (or such longer period as the Supreme Court may in any particular case for good cause allow) appeal to the Supreme Court against that decision upon any ground involving a ques tion of law alone or upon an), ground involving a question of mixed law and fact, but not otherwise.

(2) Upon hearing any appeal under this Part, the Supreme Court may make such order, including an order for costs, as it thinks just.

Variation, etc., of demand note

48 (1) In consequence of a notice of objection or in order to correct clerical or arithmetical errors or to give effect to the final decision of the Tribunal or of any court, or for any other good and sufficient reason, the Tax Commissioner may at any time amend a demand note or issue a demand note in substitution for any earlier demand note for the whole or any part of any tax payable by any tax payer in respect of any tax period in any year and any demand note so issued in substitution may contain such variations from the requirements of section 35 or additional infor mation as, in the opinion of the Tax Commissioner, circumstances may require.

(2) Notwithstanding section 36, the latest date for the payment of any tax to which an amended demand note or substituted demand note relates shall be the date specified for the payment thereof in the original demand note unless the Tax Commissioner substitutes a later date in the exercise of his powers under section 37.

(3) An amendment to a demand note or substituted demand note shall not have effect in relation to any person to his detriment un less it has been served on the person concerned; and any person so served shall have the right to object and appeal under this Part in the manner and within corresponding time limits applicable to the original demand note.

[Section 48 amended by 1996:15 effective by notice in the Official Gazette]

Demand note to be conclusive

49 A demand note shall, subject to any amendment made, or sub stituted demand note issued, under section 48, or to any final order made by the Tribunal or any court under this Act, be final and conclu sive of the liability of the person named therein for the tax specified therein in relation to the valuation unit described therein for the relevant tax period.

Misdescription or error not to affect liability

50 The liability of a tax payer for the tax payable in respect of any valuation unit shall in no way be affected by the misdescription of that tax payer or the valuation unit concerned in the demand note or by rea son of any error therein relating to the amount of tax payable or other wise; and the Tax Commissioner may, notwithstanding such misde scription or error, recover from the tax payer the tax payable by him un der this Act.

[Section 50 amended by 1996:15 effective by notice in the Official Gazette]

Payment of tax and receipts

51 (1) The payment of any tax payable under this Act may be ef fected at the office of the Accountant General.

(2) On the payment of any tax, or part thereof, or on the mak ing of any deposit of tax under this Act, the officer authorized to receive it shall forthwith issue a receipt in the form approved by the Accountant General to the person making the payment or deposit.

Recovery of tax, etc., before court of summary jurisdiction

52 (1) The Tax Commissioner may in his own name sue for and recover from any tax payer any tax due from him before a court of sum mary jurisdiction as a debt for a liquidated amount without limit as to the amount so recoverable.

(2) In any action for the recovery of tax under this section the court of summary jurisdiction may make such order as to costs as it thinks just.

[Section 52 amended by 1996:15 effective by notice in the Official Gazette]

Final notice

53 Before instituting proceedings for the recovery of any tax under section 52, the Tax Commissioner shall serve on the person against whom he proposes to proceed a final notice setting out the amount of tax claimed and the date on or before which it shall be paid (being a date not earlier than seven days after the date of service of the final notice) if pro ceedings under that section are not to ensure:

Provided that failure to comply with this section shall not be a bar to a suit at the instance of the Tax Commissioner, but shall be rele vant only to the award of costs in the suit.

[Section 53 amended by 1996:15 effective by notice in the Official Gazette]

Order on appeal to operate as judgment for payment

54 Where on any appeal under this Part a court determines any person to be the tax payer in relation to the payment of any tax specified in a demand note, as varied, if that is the case, by that court, then the decision of the court shall, in addition, have effect as judgment for the payment of tax in that amount by that person and may be enforced ac cordingly.

Refund of excess of liability

55 Where pursuant to the final decision of the Tribunal or any court the tax payable by any person is reduced or discharged, then any sum paid by that person to the Tax Commissioner in excess of his liability as so determined shall be forthwith refunded to him.

[Section 55 amended by 1996:15 effective by notice in the Official Gazette]

Distraint on order of Tax Commissioner

56 (1) Without prejudice to the rights of the Tax Commissioner under this Act or any other provision of law the Tax Commissioner may by order under his hand addressed to a bailiff require that bailiff to dis train on the personal property of any tax payer named therein for such sum of money, by way of tax, as may be specified in the order; and any such order shall have effect for the purpose of authorizing the bailiff so to distrain on the goods of the person named therein as if it were an or der of a court of summary jurisdiction.

(2) In the execution of an order under this section a bailiff shall be subject to the same liabilities and shall have the same powers and enjoy the same immunities as he would have in the execution of an order of a court of summary jurisdiction to the like effect.

(3) Personal property seized by a bailiff pursuant to an order under this section shall be disposed of, and the proceeds distributed, after defraying expenses, in the same manner as personal property seized under an order of a court of summary jurisdiction to the like ef fect.

[Section 56 amended by 1996:15 effective by notice in the Official Gazette]

Garnisheeing of debts

57 (1) Where it appears to the Tax Commissioner that any per son �

(a) owes any sum of money to; or

(b) will from time to time owe any sum of money by way of rent, salary, wages or pension to; or

a tax payer who owes any tax, then the Tax Commissioner may serve an order under his hand on the person aforesaid requiring him to pay to the Tax Commissioner the whole or any part of any such sums of money in satisfaction or partial satisfaction of the tax payer's debt to the Tax Commissioner:

Provided that in the case of a person who will owe any sum of money by way of salary, wages or pension to a tax payer such order shall not provide for the payment to the Tax Commissioner of a sum in ex cess of one-third of the sum of money payable to the tax payer.

(2) Any person on whom an order has been served pursuant to this section who fails to comply therewith, or makes any disposition of money or arrangement which defeats the purpose of such order, shall become personally liable to the Tax Commissioner for the amount which should have been paid under that order.

(3) Any person who complies with an order made pursuant to this section shall be relieved of his obligation to the tax payer to the ex tent to which he complies with the order,

(4) An order made under this section shall not prejudice any of the rights of the Tax Commissioner against the tax payer or his goods under this Act or any other provision of law save that the debt of such tax payer shall be extinguished to the extent that it has been wholly or partly satisfied pursuant to an order under this section.

(5) A person on whom an order has been served under this section may apply to a court of summary jurisdiction for the order to be discharged by the court on the ground that the sum specified therein is not owing or will not become owing to the tax payer specified therein; and on any such application the court may make such order, including any order for costs, as it thinks just.

[Section 57 amended by 1996:15 effective by notice in the Official Gazette]

Power of Tax Commissioner to obtain information

58 (1) The Tax Commissioner may serve notice on the owner, oc-cupier or lessee of any valuation unit, or any person having an estate or interest therein, or on one or more of them, requiring him or them to make a return containing such particulars as may be reasonably re quired by him for the purposes of this Act.

(2) Every person upon whom a notice to make a return is served in pursuance of this section shall within twenty-one days after the date of the service of the notice make a return in such form as is re quired in such notice and deliver it in the manner so required to the Tax Commissioner.

(3) If any person on whom notice has been served under this section fails without reasonable excuse to comply with the notice, he commits an offence:

Punishment on summary conviction: a fine of $144 for each offence.

(4) Where a person is convicted under subsection (3) in respect of failure to comply with a notice and the failure continues after the con viction, then, unless he has reasonable excuse for the continuance of the failure, he shall be guilty of a further offence under that subsection and may, on summary conviction, be punished accordingly.

(5) If any person, in a return made under this section makes any statement which he knows to be false in a material particular, he commits an offence:

Punishment on summary conviction: imprisonment for 3 months or a fine of $720 or both such imprisonment and fine.

[Section 58 amended by 1996:15 effective by notice in the Official Gazette]

PART IV

MISCELLANEOUS

Exercise of powers of Tax Commissioner

59 The Tax Commissioner may authorize any officer employed in the service of the Government to exercise any powers or to perform any duties on his behalf pursuant to this Act; and the exercise of any such powers or the performance of any such duties by any such officer shall be the equivalent of the exercise or performance thereof by the Tax Commissioner.

[Section 59 amended by 1996:15 effective by notice in the Official Gazette]

Exercise of powers of Land Valuation Officer

60 The Land Valuation Officer may authorize any officer employed under him in the service of the Government to exercise any powers or to perform any duties on his behalf pursuant to this Act; and the exercise of any such powers or the performance of any such duties by any such officer shall be the equivalent of the exercise or performance thereof by the Land Valuation Officer.

Onus of proof

61 (1) In any proceedings under this Act before the Tribunal or any court the onus of proving�

(a) that any entry in a draft valuation list or valuation list is incorrect; or that any such document is incomplete; or

(b) that any proposal of the Land Valuation Officer for the amendment of a draft valuation list, or valuation list, should not be confirmed; or

shall be on the person so contending.

(2) Notwithstanding the provisions relating to the onus of proof in subsection (1), in any proceedings before the Tribunal, the Tribunal may, at the request of any party to such proceedings, require the Land Valuation Officer to disclose before the Tribunal the basis of his valua tion of the annual rental value of the valuation unit which is the subject matter of such proceedings as a condition precedent to the discharge by any party of that onus.

Regulations

62 (1) The Minister may make regulations for the better carrying out of this Act and, in particular, but without prejudice to the generality of the foregoing �

(a) for the forms and notices to be used in connection with any matter specified in this Act, other than those relat ing to procedural matters before the Tribunal or any court;

(b) for the method of giving notice of any matter of which notice is required under this Act and the date on which such notice shall be deemed to have effect;

(c) for the time within which any matter shall be effected and for the extension of time for reasons to be specified in the regulations.

(2) The affirmative resolution procedure shall apply to regula tions made under this section.

Rules

63 (1) The Chief Justice may make rules governing proceedings under this Act before the Tribunal or any court and for matters inciden tal thereto and, in particular, but without prejudice to the generality of the foregoing, for all or any of the following purposes �

(a) regulating the pleading, practice and procedure of the Tribunal and any court, including all matters connected with the forms to be used and the fees to be paid;

(b) regulating the admission of evidence;

(c) regulating the service of notices and other documents and all matters relating to objections lodged with, and proposals by, the Land Valuation Officer;

(d) providing for the representation of parties before the Tri bunal;

(e) regulating appeals and proceedings subsequent thereto;

(f) regulating the abandonment of any appeal or other pro cess;

(g) providing for the making of a deposit as a condition precedent to the lodging of an objection to a draft valua tion list, or an objection to a proposal made by the Land Valuation Officer, and for the disposal of such deposit;

(h) costs.

(2) Section 6 of the Statutory Instruments Act 1977 [title 1 item 3] shall only apply to rules relating to fees made under subsection (1)(a). Such rules shall be subject to affirmative resolution procedure.

Copy of valuation list, etc., to be receivable in evidence

64 A document purporting to be �

(a) a copy of an extract from a valuation list, draft valuation list, or proposal made by the Land Valuation Officer, as the case may be, on a date specified in that document; and

(b) certified under the hand of the Land Valuation Officer,

shall be receivable in evidence in any proceedings under this Act before the Tribunal or any court and shall be prima facie evidence of the con tents of the document of which it purports to be a copy on that date.

Copy of demand note to be receivable in evidence

65 A document purporting to be a copy of a demand note under the hand of the Tax Commissioner shall be receivable in evidence in any proceedings under this Act before any court and shall be prima facie evi dence of the contents of the demand note of which it purports to be a copy.

[Section 65 amended by 1996:15 effective by notice in the Official Gazette]

Statutory returns to be receivable in evidence

66 In any proceedings under this Act before the Tribunal or any court, any document purporting to be a return made to the Land Valua tion Officer pursuant to section 7 shall be receivable in evidence for the purpose of demonstrating the rents payable for and other particulars in respect of the valuation unit to which the return purports to relate, at the time when the return purports to have been made.

Clerk to Tribunal

67 (1) The Governor may appoint a clerk and other servants to the Tribunal to perform such functions as the Chairman may determine on such terms and conditions as the Minister may, out of moneys appropri ated by the Legislature therefor, determine.

(2) Any act or decision of the Tribunal or the Chairman may be signified under the hand of the clerk:

Provided that it shall not be competent for the clerk to confirm a draft valuation list.

Relief in exceptional cases

68 (1) Where, during any tax period �

(a) a valuation unit ceases to be capable of beneficial occu pation, or its annual rental value is substantially re duced;

(b) a person ceases to own a valuation unit and, for any reason outside his control, he is unable to have recourse to section 69; or

(c) a person becomes the owner of a valuation unit after the commencement of the tax period but is deemed to be the owner thereof at the commencement thereof pursuant to section 33(2),

the Tax Commissioner may remit or waive an equi table proportion of the tax paid or payable in respect of the tax period concerned.

(2) Where the Tax Commissioner exercises his powers under this section in the circumstances set out in subsection (1)(b), he shall be subrogated to the rights of the owner in whose favour he so exercises that power in relation to subsequent owners under sec tion 69.

[Section 68 amended by 1996:15 effective by notice in the Official Gazette]

Rights against subsequent owners

69 (1) Where during any tax period an owner of a valuation unit who has paid any tax due in respect of that valuation unit for that tax period ceases to be the owner of that valuation unit, the person who suc ceeds him as the owner of that valuation unit shall, subject to any con tractual arrangement to the contrary, be liable to pay to the person who so ceases to be the owner of that valuation unit an amount equivalent to the tax so paid less such proportion thereof as is referable to the propor tion of the tax period during which that valuation unit was in the owner ship of the person who so ceases to own it.

(2) Any succeeding owner of a valuation unit who has paid or compounded any sum due to his predecessor in title pursuant to sub section (1) shall, if he ceases to be the owner thereof during the same tax period, but subject to any contractual arrangement to the contrary, have a corresponding right to the payment of a corresponding proportion of the sum so paid against his successor in title to the ownership; and suc ceeding owners likewise.

(3) Any sum payable as between successive owners under this section shall be recoverable as a debt for a liquidated amount.

Tax arrears payable by subsequent owner

70 (1) If the tax payable for any tax period in respect of a valuation unit is unpaid on the date on which a person becomes the owner thereof, the tax payable shall be a charge on the valuation unit and that person shall be deemed to be the owner of that valuation unit from the com mencement of that tax period.

(2) Where the new owner of a valuation unit has, in pursuance of subsection (1), paid any tax which was due and unpaid on the date on which he became the owner of that unit, he shall be entitled to recover the amount paid from the preceding owner as a debt due to him unless it has been agreed between them that the whole or any part of that amount should not be recoverable.

Service of notices and documents on Land Valuation Officer and Tax Commissioner

71 Where in pursuance of this Act any document is required to be served on or deposited with the Land Valuation Officer or the Tax Commissioner such document may be handed to that officer, or any person duly authorized by that officer to accept service, or forwarded to him by prepaid registered post or left at his office.

[Section 71 amended by 1996:15 effective by notice in the Official Gazette]

Service of notices and other documents on other persons

72 (1) Without prejudice to the provisions of any regulations or rules, any document required to be served under this Act on any person may be served �

(a) by delivering it to the person on whom it is to be served; or

(b) by leaving it at the usual or last known place of abode of that person; or

(d) in the case of a body corporate, by delivering it or send ing it by prepaid post to the secretary or clerk of that body at its registered office or other place of business; or

(e) if it is not practicable after reasonable enquiry to ascer tain the name or address of an owner of the premises on whom it should be served by addressing it to him by the description of "owner" or, as the case may be, "occupier" of the premises (describing them) to which it relates and by delivering it to some person on the premises; or, if there is no person on the premises to whom it can be delivered, by affixing it or a copy thereof to some con spicuous part of the premises,

(2) Service effected by delivery pursuant to subsection (1)(a) or (d) or section 71 shall have effect as from the time of deliv ery.

(3) Service effected otherwise than by delivery shall be deemed to have effect three days after the steps taken pursuant to any of the provisions of subsection (1) or section 71 have been taken unless and to the extent that the contrary is proved.

Proof of service

73 (1) In any proceedings under Part II before the Tribunal or any court a document purporting to be under the hand of the Land Valuation Officer certifying that any of the steps to effect service

Bermuda Consolidated Legislation

Land Valuation and Tax Act 1967