107 Exemption from Land Use charge

(1) The following properties shall be exempted from payment of Land Use Charge:

(a) a property owned and occupied by a religious body and used exclusively for public worship or religious education;

(b) cemeteries and burial grounds other than those owned by private persons for profit;

(c) a recognized and registered institution or educational institute certified by the Commissioner responsible for matters of finance to be non-profit making;

(d) property used as public library;

(e) any property specifically exempted by the Governor by Notice published in the Gazette; and

(f) all palaces of graded Traditional Rulers in the State.