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25
SPECIFICATION OF TAXES, DUTIM, & C
* IMMOVABLE PROPERTY TAX.
2 per 1,000 on the capital value of immovable property.
* ADDITIONAL IMMOVABLE PROPERTY TAX.
(See EDUCATION (No. 2 A * D 3) FUNDS, p. 54.)
On all property subjeot to Immovable Property Tax, i.e.—
i
In towns, 4 per 1,000 and in villages U per 1,000 on the capital value of > ar
immovable property.
"
) of
FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
* REGISTRATION OF TITLE, (a)
I. Upon effecting (1) an Original registration, or (2) a registration of title by Prescription :—
(a). Of a grant of Mevat . . .
6cp. registration fee. (see Head VII.)
(6). Of Arazi-Mirie ] Less than 10"veers occupation
The value of the laud.
Arazi-Mevcoufe | °«¥"*» «
io
*™ * <P~* \
H
&Zt " *" ^ °
f
Of a value less than 5,000 piastres | ^ ^ E J J J y f j x '
0nlj
'
r_.\ -if c- • \r ii J Of a value from 5,000 to 10,000 „ 5 piastres.
(e). Of Sirf-Mulk. <
For each fQrther l0OOQ pia3fcres
, /
or part thereof up to 100,000 piastres j ° P"
UJtres
*
Of a value exceeding 100,000 „ 100 piastres.
(d). O n conversion )
of Idjare-Vahide
into Idjaretein
6cp. registration fee. (see Head VII.)
II. Upon registering a transfer by (1. Sale, -2) Gift, or (3) Exchange:—
(«). Of Arazi-Mirie, by sale
- - - 5 per cent, of the sale price.
(b\ Of Arazi-Mevcoufe, by sale
ic). Of Sirf-Mulk, by sale -
5 per cent, of the sale price.
1 per cent, of the sale price.
(d). Of Musssikafat and Musteghellat in Idjaretein, by sale - 3 per cent, of the Bale price.
(e). Of Mahlul (all categories) by sale - - [
6c
P"
r
^
tX
f^,
1
^'
v
° .
J J
\ (see Head VII.)
(/). On exchange of [
. , .. ,
••_,_._,-,
,
Arazi-Mirie or < ** P*
51
"
cenb
* ™ -
ia
"
tlie
g
10
-
3
registered value of che lands exchanged
Arazi-Mevconfe (
to
•*• P
aid
sq
04
-
1
!
D
.
v tbe
?*&'** exchanging.
(g). By gift or on I Fees as on sale, calculated on the assessed value of the property
alienation gratis ( gifted or alienated.
(h). O n sale or gift by parents to children:—
(i.) Of Arazi-Mirie or Arazi-Mevcoufe - - {
2
* P«
omt of the aaaessed value
i
of the property.
AUTHOBITT.
Law
18 of 1932, see. 5.
Law * of 1929, as
amended by Law' 21
1932, sec. 2.
* Tapou lleeulations of T
/ Shaban. 1276 (18S9),
V Destour I., p. 209 and
( Law No. 12 of 1907, see.
) 29 (1).
Law of 28 Redjeb. 1291,
(1874) Desronr III., p.
149.
Law of 25 Bamasan,
1231 (186+-). Destour L,
p. 245.
C Tapou Law of 8 Jemazi
< ul-Akhir. 1275 (1858),
v. Destour I., p. 200.
C Regulations of 25
Rama-
< *an,1281 (1864), Destour
C I , p. 245.
("Law of 28 Redjeb.
< (1874), Destour
{
p.
449.
Law of
(1875),
p. 459.
1291
IU,
4 Redjeb,
Destonr
1292
III,
C Tapou Law of S Jemazi-
) ul-Akhir. 1275 (1858),
v. Destour I., p. 200.
| La-** of 7 Shaban. 1276
J (1859), Destour I., p. 209.
Law No. 12 of 1907,
sec. 29 (3).
I per cent, of the assessed vaiue
of the property.
( 2} per cent, of the assessed vaiue
I of
Law No. 12 of 1907.
sec 12 (3).
(iL) Mulk or Idjaretein Me**coufe
(i). U p o n effecting a transfer of Mulk property
from the n a m e of one Trustee whether living
or dead for a Chnrch or Monastery to the name
of another Trustee for the same Chnrch or
Monastery -
-
III. Upon registering a transfer by Inheritance:—
(a). Of Arazi
r
Mirie or Arazi-Mevcoufe - -«,
of
^
propertjf
lb). Of Sirf-Mulk or Mussakafat and Musteghellac in ( i percent, of the assessed value
- Idjaretein - - - - - ( of the property.
These fees are leviable in cases where the presenc holder is unregistered. W h e n property is
duly registered in the name of a deceased person who died on or after the 10th February, 1909,
upon the devolucion thereof upon his heirs, registration may be effected on payment of the fee
specified under Head VII.. and the property becomes liable instead to an annual charge (to be
collected with the Immovable Property Tax) of one-fortieth of the fees which might have been
levied as inheritance fees under Head III. (a) and (J) above.
(c). O n effecting a ]
registration of che /
r
grant of extension >
-
3 per cent, of the value of the property.
of inheritance in I
Idjaretein J
(a) In the case of Mevcoufe properties, e.g., Arazi Mefcoufe. Idjare-Vahide and Mussakafat and Musteghellat in Idjaretein, 6 per cent.
of the fees other than registration goes to Government and the balance to the ETcaf Department, while the whole of the registration fee
of 6cp. goes to Gorernment.
5
r
Law No. 12 of 1907.
sees. 28 and 29.
E surname of 24 Rebi-
ul-Akhir, 1293 (1876).