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29
SPECIFICATION or TAXES, DUTIM, AC.
"IMMOVABLE PROPERTY TAX.
3 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 N D Q FUNDS, p. 66.)
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. (I)
I. Upon effecting an Original registration, or a registration of title by Prescription :—
(o). Of a grant of Mevat - - - 6cp. registration fee. (see Head VII.)
(6). Of Arazi-Mirie ) Less than 10 years occupation
The value of the land.
( 2\_ per cent, of the value of
I the laud.
I
AUTHOBITT.
The Immovable Pro.
perty Tax Laws, 1932
to 1934. sees. 5 and oa.
and Order in Council
No. 1619 of 28th Dec,
1934. pub. in Gaz. No.
2415 of 23th Dec. 1934,
Law 18 of 1933, sec S6.
. . w-
f
. fj Occupation of 10 years & upwards
I Of a value less than 5,000 piastres j
6 c
P' registration fee only.
\
-
( (see riead VII.)
I N ^ - • ( u n ) Of a value from 5,000 to 10,000 „ 5 piastres.
l*\ Of r-urf-Mulk. <
For fiach further 1 0 0 0 0 D
-
Mtrea
| _
r
/ or part thereof up to 100,000 piastres j ° P
,a3Cres
*
( Of a Value exceeding 100,000 „ 100 Diastres.
Tapou Regulations ut t
Shabau. 1276 (1359),
Destour I., p. 209, and
L a w No. 12 of 1907, see.
29(1).
L a w of 23 Redjeb. 1291
\ (1874-1, Desrour III., p.
449.
(d). O n conversion
of Idjare-Vahide
into Idjaretein
6cp. registration fee. (see Head VII.)
II. Upon registering a transfer by Sale, Gift, or Exchange:—
(a). Of Arazi-Mirie, by sale
5 per cent, of the sale price.
(b). Of Arazi-Mevcoufe, by sale
(c). Of Sirf-Mulk, by sale -
- 5 per cent, of the sale price.
- I per cent, of the saie price.
(a). Of Mussakafat and Musteghillat in Idjaretein, by aale
\ei. Of Mahlul (all categories) by saie
- 3 per cent, of the sale price.
j 6cp. registration fee.
( (see Head VII.)
(/;. O n exchange of j'
, , ,, ,
,
Arazi-Mirie or < ° P
e r ceni
"
of laalf
,lie
o
1
"
0
" registered ralue of the laud3 exchanged
Arazi-Mevcoufe (
co be
P
a i d
*l
ual|
y -7
the
parties exchanging.
((/:• %? gift
or oa
) Fees as on sale, calculated ou the assessed vaiue of ihe property
alienation gratis \ gifted or alienated.
(A). O n sale or gift by parents to children :—
(I.) Of Arazi-Mirie or Arazi-Mevcoufe - - j
2
^ P«<*nt. of the assessed value
( o f the property.
(ii.) Of Mulk or Idjaretein Mevcoufe -
$
"
n
_
t
(»). U p o n effecting a transfer of M u l k property \
from the n a m e of one Trustee whether Uving /
or dead for a Church or Monastery to the n a m e \ t per cent, of the assessed value
of another Trustee for the same Church or (
of the
property.
Monastery -
- - - - •
111. Upon registering a transfer by Inheritance:—
(«;/0f Arazi-Mirie or Arazi-Mevcoufe - - j
2
» J".
cenc
-
of the a8Sesaed ralae
'
1 of the property.
•/*'•. Of Sirf-Mulk or Mussakafat and Musteghillat in j _ per cent, "of "the assessed value
fdjaretuiu - - - - - | of the property.
These fees are leviable in cases where the present holder is unregistered. ' "When property is
• luly registered in tiie name of a deceased person who died on or after the 10th Februarv, 1909.
upon '.he devolution thereof upon his heirs, registration may be effected on cay ment of' the fee
specified under Head VII.. and the property becomes liable instead to an annual charge (to be
collected w u h the Immovable Property Tax) of one-forcieth of the fees which might have been
levied as inheritance fees under Head III. (a) and (b) above.
(c). O n effecting a
! L a w of 25 Ramasan,
1231 (1864*). Oestoor L.
p. 245.
fTapou Law of 3 Jemsxi-
v ul-Ak'nir. 1275 (1858),
C Destour I., p. 200.
C Regulations of 25 Rama-
l zan.1231 (1364), Descour
(.I., p. 245.
( L a w of 23 Redjeb, 1291
' (1374), Destour III,
fl p. 449.
( L a w of 4 Redjeb. 1292
\ (1S73), Destour III.,
p. 4:.a.
f.
\ ui-.-iivinr. i -. .» (
' Destour f.. i>. 20i).
\ L a w o£ 7 S'saban. 127ft
) (1S59), Destour I., p. 209.
Tapou L a w .if J Jemaxi-
u AI-inr. 127.-, (1.S5-J),
Law No. 12 of 1907,
sec 29 (3).
Law No. 12 of 1907,
seo. 12 (3).
' Law No. 12 of 1907.
f sees. 28 and 29.
registration of the /
grant of extension >
of inheritance in I
Idjaretein
)
3 per cent, of the value of the property, j
Kmirname of 24 Rebi-
ul-A.khir. 129.1 (187*).
iil) In che case of Mevcoufe properties, e.g., Arazi Mevcoufe. Idjarei-Vahide and Mussakafat and Musteghillat in Idjareteiu aud
Jelal!•' Privileged Vakf properties S per cent, of the fees other than registration fee.- goes to Government and the balance co che
Ercnf Department, while the whole of the registration fee of Sep. goes to Government.