Basic HTML Version
28
SPECIFICATION OF TAXES, DUTIES, &C.
* IMMOVABLE PROPERTY TAX.
2 p-fr 1,000 on the capital value of immovable property in towns and 2^ per 1,000 in
villages.
s
* .ADDITIONAL IMMOVABLE PROPERTY TAX.
(See EDUCATION (B AND C) FUNDS, p. 63.)
On all property subject to Immovable Property Tai:, i.e.—
In towns, 4 per 1,000 and in villages 1-V 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 grant of Mevat - - - 6cp. registration fee. (see Head VII.)
ib). Of Arazi-Mirie j Less than 10 rears occupation
The value of the land.
Arazi-Mevcoufe j O p t i o n of 10 year, * upwards ] = * £ ' « £ * ^ ™lue of
i Of a value less than .3,000 piastres -
6cD
-
re
?
istrat
*
on fee
°*-*-
v
-
Of a value from .5.000 to 10.000
AUTHOE1TT.
i Law 18 of 1932. sec.
\ Z. and Order in Council
' No. 1576 of 12th March,
1934, pub. in Gaz. N o .
12th March,
i iaj-i, i
/ IX.. of
( 1934.
L a w 18 of 1935. sec. 65.
Tapou ?.i?-ruiations of 7
Shaban. 1276 (1859),
Destour I., p. 209 and
L a w No. 12 of 1907, see.
29(1).
(/-":. of Sirf-Mulk.
(d). O n conversion
of Idjare-Vahide
into Idjaretein
> sec Head VII.)
5 piastres.
For each further 10.000 piastres i
or part tnereof up to 100.000 piastre? ) ° P*
ascr
*-
S
-
Of a "value exceeding 100.000 „ 100 piastres.
L a w of _li Rodjeb. 1291,
t (1S74) Devour III., p.
6cp. registration fee. (see Head VII.)
II. I'pon registering a transfer by Sale, Gift, or Ezchauge :—
(a). Of Arazi-Mirie. by sale -
(b). Of Arazi-Mevconfe, by bale
- o per cent, of the sale price.
- 5 per cent, of the sale price.
(r). Of Sirf-Mulk, by sale - - - - - 1 per cent, of the sale price.
(d). Of Mussakafat and Mustegheliat in Idjaretein. by saie - 3 per cent, of the sale price.
(e). Of M a b hi I (all categories) by sale
(f). On exchange of
j 6cp. registration fee.
( i-eel-lead VII.)
[ Law of 25 R i m i u a ,
1 123: (1864*. Destour I.,
( p. 245.
fTauou Law of S Jemazi
\ ui-Akhir. 1275 (1358),
' Destour L, p. 2u0.
fRe<ruiationsof 25 Rama-
' zan.1281 (1864), Destour
C.I., p. 245!
< Law of 28 Redjeb. 1J91
< (1874). Destour 111,
(-P- 449.
{"La-*.- of 4 Redjeb. 1292
\ (1875), Destour III.,
(.v. 459.
f
Tapou L a w of S Jemaii-
ul-Akhir. 1275 (185S).
Destour I., p. 200.
) La-r of 7 Shaban. 1276
) (1859), Destour 1.. p. 209.
c
L a w No. 12 of 1907,
sec. 29 (3).
L a w No. 12 of 1907,
sec. 12 (3).
Arazi-Mirie or I
5
P
er cehl
- °
r
half
tlie
=
r o s s
registered value of the lauds exchanged
Arazi-Mevcoufe (
u> be
P
a
*
d e
q
uaI1
.
v h
J the parties exchanging.
(g>. B y gift or on I Fees as on sale, calculated on the assessed value of the property
alienation gratis ( gifted or alienated.
(A). O n sale or gift by parents to children :—
v
i.) Of Arazi-Mirie or Arazi-Mevcoufe - -\
2
^ P
er
,
cent
*
of the asae88ed Talue
( of the propertv.
(u.; 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 \ £ P
e r cent
-
o f tlie
assess
6
*-
1 v a l u e
of another Trustee for the s a m e Church or (
o f t h e
property.
Monastery -
- - . )
III. U p o n registering a transfer by Inheritance :—
(a). Of Arazi-Mirie or Arazi-Mevcoufe
(b). (if Sirf-Mulk or Mussakafat and Mustegheliat in
Idjaretein -
These fees are leviable in cases where the present holder is unregistered. " W h e n property is
duly registered iu tlie name of a deceased person who died on or after the 10th Februarv, 1909,
upon the devolution thereof upon his heirs, registration may be effected on payment of'the fee
specified uuder Head VII.. and the property becomes liable instead to an annual charge (to be
collected with the Imniov-dile Property Taxi of one-fortieth of the fees which rui*rht have ber n
levied ::; ii.uc:it;ui.:e .<*6 under Head III. (a) and (0) above.
ir). <J:i --ilcctiup a i
registration of the /
grant of extension -
- - 3 per cent, of tlie value of the property.
of inheritance in I
Idjaretein
)
(1) In ibe c:.ne ot Mevcoufe properties, e.g., Arazi Morcoufe. Idjarei-Vahide and Mussakafat and Musteftuiibt in idjareieiu ana
Jclalii' l'r-.v.l.-j.-ed V;il;f properties 6 per cent. o. :Le fees other than refrigeration foes t."jes to (iovernment and tae oaiance to tiie
F.vc.f Department, while tbe whole of the registration foe of 6cp. goes to GoTernment.
( 2i per cent, of the assessed value
| of the property.
n i -*- per cent, of the assessed value
- ( of the property.
, L a w Xo. 12 of 1907.
i arcs. 2S Rtid 29.
:.-,irr:;ini» ,,f -.'4 ];
c
bi-
ui-A-l.r _••'.)?. (1876).