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NCDC’s
Land Tax and Garbage Rates
NCDC – LAND TAX
1.
WHAT IS LAND TAX?
It is a tax charged
annually by the City Authority on all legal parcels of land
within the boundary of NCD. NCDC is empowered to charge land tax
under the NCDC Act 2001 and the Land Tax Regulation 1991.
2.
IS LAND TAX THE SAME AS LAND RENT?
No, Land Tax is different from Land Rent. Land Rent is charged
by the National Lands Department for the state lease of all
legal parcels of land in PNG. Land Tax is charged by NCDC for
all land parcels in NCD only.
3.
WHY CHARGE LAND TAX?
NCDC charges Land
Tax as a source of revenue to subsidise the cost of services
that the city authority provides to the people in NCD.
4.
WHAT IS THE BASIS OF LAND TAX?
Land tax is calculated on Unimproved Capital Value of land provided by
the Valuer General. Details of calculation are shown on the
invoice. Click
Here for Tariff.
5.
WHOse
responsibility to PAY LAND TAX?
Land Tax is payable
by the landlord.
6.
DOES NCDC ALLOW DISCOUNT ON LAND TAX?
Yes, a 5% discount
is allowed on the current year tax if it is paid in full before
the 30th April 2006.
7.
ANY PENALTY CHARGED?
Yes, a penalty of 20% per annum will be applicable on all unpaid
debts.
NCDC – GARBAGE RATES
8.
WHAT IS GARBAGE RATES?
It is a fee charged
by the City Authority (NCDC) on all residential, commercial and
industrial properties within the boundary of NCD for providing
garbage collection services.
9.
WHY CHARGE GARBAGE RATES?
Garbage rate is a
source of revenue to subsidise the cost of garbage collection
services provided to the city residents.
10.
WHAT IS THE BASIS OF GARBAGE RATES?
Garbage rate is calculated based on the size of the bin and frequency of
collection. Detailed calculation is shown on the invoice.
Click Here
for rates.
11. WHOse
responsibility TO PAY GARBAGE RATES?
Garbage rate is
payable by the landlord.
12.
DOES NCDC ALLOW ANY DISCOUNT?
No, however NCDC
will give away free rubbish bins for domestic rate payers to
those who pay their taxes & rates in full.
13.
WHOSE RESPONSIBILITY TO INSTAL BINS:
NCDC reiterates that it is the responsibility of the ratepayers
to install appropriate rubbish bins as per specifications laid
down in the
Public
Health (Sanitation and General) Regulation. NCDC will only
assist the ratepayers this year on trail basis by giving free
bins to those who pay their debts in full.
PAYMENT – LAND TAX AND GARBAGE RATES
14. WHERE DO
YOU PAY?
You can pay your land tax and garbage rates at the City Hall
cash counter (by cash, cheques or EFTPOS) or at any Post PNG
counter in NCD or NCDC’s collection centres to be advised later.
Payments could be also made through Biller pay. Our
biller codes are:
Land Tax – 10199,
Garbage Rates - 10448 - Please use the property reference number
for payments thro Bill Pay.
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WHEN the bills will be
issued?
Bills will be sent
out from second week of March 2006. In case you changed your
mailing address or if you don’t receive the notices before end
of March 2006, please call our Revenue Section on 3240781,
3240765 or fax 3233079 for a duplicate invoice. All queries
should be also directed to them.
IT IS IMPORTANT FOR
LANDLORDS TO KNOW THAT:
If you are selling your property, you must notify NCDC by
lodging a “notice of transfer of rateable land” so that the
property name and address is changed to the new owner in our
records. “Notice of Transfer” can be obtained from City Hall
Revenue Section or
download
the form.
The lodgement of notice of transfer is necessary to avoid any
embarrassment resulting from bills sent to you by NCDC for
property you no longer own. Also it is the new landlord’s
responsibility for the payment of any land tax and garbage
rates, if the amounts due to NCDC are not paid prior to the
transfer of the property by the former landlord.
Also be advised that
building permits and trade & liquor licences will not be issued
to businesses or individuals who have outstanding Land Tax and
Garbage Rates with NCDC. |
