1.        This  Act may be cited as the

LAND TAX (AMENDMENT) ACT, 2020,

and shall be read and construed as one with the Land Tax Act, which is hereinafter referred to as the principal Act.

2. The principal Act is amended by repealing section 28 and substituting the following–

28. The Minister may remit taxes in whole or part, including any arrears and interest, in the case of any disaster as follows–

(a)     a hurricane, other act of God, invasion, civil commotion, fire or other occurrence which causes any destruction or grievous damage to cultivated crops or any dwelling houses or other buildings; or 

(b)     an infectious disease which causes economic hardship in the country of Belize, notwithstanding there is no physical destruction or damage to property.”.

3.        The principal Act is amended by inserting after section 30, the following new section–

30A.–(1) Notice of any remission of tax on any land  under sections 28 or 30 shall be published in one issue of the Gazette.

(2) A Notice under sub-section (1) shall specify–

(a)     the rate of remission of tax;

(b)     the period for the remission of tax; and

(c)     any other conditions applicable to the remission.”.