Section No : 1980 Revised version LAND BETTERMENT CHARGESMarginal Notes1. This Law may be cited as the Land Betterment Charges Law, and shall come into operation on such date (hereinafter referred to as the " appointed date ") as the Minister may appoint by Order published in the Gazette*.2. Land betterment charges to be levied on lands within certain areas. 3. Power of Minister by Order to declare an area as a betterment area. 4. Government Agents to be Land betterment charges officers. 5. Land betterment charges officer to prepare a statement of lands within the betterment area. 6. Land betterment charges officer in consultation with the Chief Valuer to prepare an assessment of the market value of the lands in a betterment area. 7. Computation of land betterment charges. 8. Copies of statement prepared under section 5 to be exhibited in certain public places. 9. Objections to be sent by registered post land betterment charges officer. 10. Appeals to Minister. 11. Land betterment charges officer to amend statement to give effect to decisions of the District Court, Primary Court and Court of Appeal. 12. Persons liable to pay the land betterment charges. 13. Where there is a change of ownership of, land, new owner may pay balance of land betterment charge payable in respect of such land. 14. Persons liable to Pay land betterment charges to be informed by notice. 15. The amount of land betterment charges paid to be taken into account in computation of capital gains tax. 16. Government Agents to be land betterment charges officers. 17. Power of land betterment charges officer by order to declare an area to be a benefited area. 18. Land betterment charges officer to prepare a register of lands within benefited area. 19. Minister to give directions as to how betterment of charges are to be computed. 20. Computation of annual land betterment charge. 21. Persons liable to pay land betterment charges under this Part. 22. Persons liable to pay land betterment charge under this Part to be informed by notice. 23. Power of Minister to exempt persons liable to pay land betterment charges from the payment of the same in certain cases. 24. Power of land betterment charges officer to exempt in individual cases. 25. Powers of entry and inspection. 26. Land betterment charges in respect of land to be levied only under the provisions of either Part I or Part II. 27. Land betterment charges to be paid in addition to other rates and tax. 28. Recovery of land betterment charges by seizure and sale. 29. Regulations. 30. Interpretation.