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26
SPECIFICATION OF TAXES. DUTIES,
<fec.
*DDIOVABLE PROPERTY TAX.
2 per 1,000 on the capital value of immovable property.
* ADDITIONAL IMMOVABLE PROPERTY TAX.
(See E D U C A T I O N (B
A>T>
C) F U N D S , p. 61.)
On all property subject to Immovable Property Tax, i.e.—
In towns, 4 per 1,000 and in villages H per 1,000 on the capital value of
immovable property.
FEES TAKEN BY THE LAND REGISTRATION AND
SURVEY DEPARTMENT.
* REGISTRATION OF TITLE. (1)
I. U p o n effecting an Original registration, or a registration of title by Prescription :—
(a). Of a gram- of Mevat - -
- " 6cp. registration fee. (see Head YII.)
(b). Of Arazi-Mirie Less than 10 vears occupation
T h e value of the land.
or
.«
r
\
n
.
j
( 2 * per cent, of the value of
Arazi-Mevcoufe )
0ccn
-
Datlon0f
1° 7 » " & upward* { 'the land.
i i • •_. ---.-.n, • ( 6cn. registration fee only.
Of a value less than o,000 piastres j -
(sge
|£
ea(
j jll.)
.-
n
.,.
n
. „ i Of a value from 5,000 to 10.000 „ 5 piastres.
(c). Of birf-Mnlk. <^
Forftachfnrth<
AUTBOKITT.
Law IS of 1932, tee.S
)
L a w IS <>f 1933. sec. 65.
ier 10.000 piastres 1 -
iascres
or part thereof up to 100.000 piastres j F *
l
(of). O n conversion
of Idjaxe-Vahide
into Idjaretein
( Of a value exceeding 100.000
100 Diastres.
6cp. registration fee. (see Head VII.)
\ Tapon Seerulationi off
/ Shaban, 1276 (1859),
I Destonr I., p. 209 and
( L a w No. 12 of 1907, iat
) 29 (1).
L a w of 25 Redjeb, 1291,
(1874*) Destour III., p>
449.
L a w of 25 •Rama-an,
1231 (1864*), Destour I.,
p. 246.
II. U p o n regittering a transfer by Sale, Gift, or Exchange:—
(a). Of Arazi-Mirie, by sale
. . .
(oj. Of Arazi-Mevcoufe, by sale -
(e). Of Sirf-Muii, by sale -
(<*)• Of Muss:vkafat and Musteghellat in Idjaretein. bj sale
(e). Of Mahlul (all categories) by sale
(/). On exchange of
f
- 5 per cent, of the sale price.
- 5 per cent, of the sale price.
- 1 per cent, of the sale price. )
S per cent, of the sale price. _£
6 C D . registration fee.
)
'iy.t Head VII.)
Tapou L a w of 8 Jem**;'
< T-i-Akhir. 1275 (1858),
L Destonr I., p. 200.
(•Regulations of 25 Rama-
•? tan. 1281 (1864), Destour
C L , p. 245.
Law of 28 Bedjeb, 1591
(1S74). Destour IH,
i
p. 449.
L a w of
(1S75).
D .
4:,9.
4 Redjeb, 1292
Destour III.,
C Tar-ou L a w of S Jemaxi-
I nl-Akhir. 1275 (1358),
C Destour I., p. 200.
J L a w of 7 Skaban. 127«
I (1359), Destour I., p. 209,
L a w N o . 12 of 1907,
sec. 29 (3).
L a w N o . 12 of 1907,
eec. 12 (3).
Arazi-Mirie o** <! *-* P*
51
"
cen
--
of
*-alf
tce
o
1
*
05
*
5 re
?i
stei
'
e(
-l *
5
*alue of the lands exchanged
Arazi-Mevcoufe (
t0be
P
a i d
equally
b
J
tbe
P
3
^-*
25
exchanging.
(ff)- B y gift or on i Fees as on sale, calculated oa the assessed value of the property
alienation gratis ( gifted or alienated.
(A). O n sale or gift by parents to children :—
/• \ r\- * • \r- ••' i • -*r t-
( 2i percent, of the assessed value
(i.) Or Arazi-Mine or Arazi-Mevcoufe - -j "
of
the property.
(ii.) Of Mulk or Idjaretein Mevcoufe
\
„
„
(»'). U p o n effecting a transfer of M u l k property )
from the n a m e of one Trustee whether living /
,
or dead for a Church or Monastery to the n a m e \ Z P f ?***'
of the
messed vame
of another Trustee for the same Church or
of the
P«>perty.
Monastery -
- - -
- ;
III. Upon registering a transfer by Inheritance :—
/ % nc _ - i r - i • -*r c
C "2 i- per cent, of the assessed value
(a). Of Arazi-Mir:e or Arazi-Mevcoufe -
-{ ' J ,. „
v
'
( of the property.
(b). Of Sirf-Mulk or Museakafat and Musteghellat in ( i per cent, of the assessed value
Idjaretein - - - -
- \ of the property.
These fees are leviable in cases where the present holder is unregistered. "When property is
duly registered in the name of a deceased person w h o died on or after the 10th February, 1909,
upon the devolution 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 (d) above.
(c). O n effecting a
registration of the
grant of extension ">
-
3 per cent, of the value of the property.
of inheritance in
Idjaretein
(1) I D tbe case of ile**coafe properties, e.g., Arazi Merconfe. Idjarei-Vahide and Mussakafat and Musteghailat io Idjaretein and
Jeialie PririJi-ged Vakf properties 6 per cent, of tbe fees other than registration fees goes to GoTernment and tbe balance to tbe
JE»caf Depart-Best, while the fbole -'. the registration fee of icp. go--s io GoTercment.
K. L a w N o . 12 of 1907,
seen. 28 and 29.
E m i r n a m e of 24 Rebl-
nl-Akhir, 1293 (1876).