Section 1:
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
1. The rates specified in Category I of Part I shall be applicable to—
(a) subject to paragraph 1A, a plot of land which, on 1 January 1981,
formed part of a larger extent of agricultural land which had a total
acreage exceeding 10.5522 hectares (25 arpents) which may or may
not have been subsequently subdivided into 2 or more lots;
(b) the aggregate area of a plot of land prior to its subdivision for agricultural purposes, where the application for conversion is made within a
period of 5 years of the date on which the deed witnessing the subdivision is transcribed;
(c) land owned by a company, société or partnership, engaged in the
business of sale and purchase of land, which has made an application
for land conversion in respect of that land;
(d) where land conversion is for the purpose of a Smart City project as
specified in the Economic Development Board Act 2017.