GDDLRC 88Chapter VII · Assessment and settlement of Land Revenue of lands used for non-agricultural purposes

Section 88 · Rate of assessment of lands used for non-agricultural purposes

(1)

Subject to the provisions of this section, the rate of assessment in respect of lands in urban areas-

(a)

used for purposes of residential building, shall be the standard rate of nonagricultural assessment;

(b)

used for the purposes of industry, shall be one and one half times the standard rate of non-agricultural assessment;

(c)

used for purposes of commerce, shall be twice the standard rate of non-agricultural assessment;

(d)

used for any other non-agricultural purpose, shall be fixed by the Collector, at a rate not less than the standard rate of non-agricultural assessment, and not exceeding one and one-half times that standard rate, regard being had to the situation, and special advantages or disadvantages attaching to such lands.

(2)

Where any land is used for any non-agricultural purpose for a period of six months or less, the non-agricultural assessment shall be half of that fixed for land used for that non-agricultural purpose.

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