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5. Interpretation (Part 2). |
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6. Charge of anti-speculative property tax. |
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7. Exemption of principal private residence. |
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8. Exemption for property already owned. |
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9. Exemption for inheritances. |
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10. Exemption for gifts. |
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11. Exemption for charities. |
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12. Exemption for trusts for permanently incapacitated individuals. |
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13. Exemption for certain property following upon dissolution of marriage, etc. |
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14. Market value of property. |
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15. Delivery of returns. |
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16. Assessment and payment of tax. |
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17. Incidence. |
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18. Interest on tax. |
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19. Payment to Collector. |
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20. Overpayment of tax. |
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21. Appeals regarding value of residential property. |
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22. Appeals in other cases. |
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23. Recovery of tax. |
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24. Penalties. |
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25. Extension of certain Acts. |
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26. Regulations. |
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27. Authorisation of officers. |