CBL Chambers, Attorneys-at-Law

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Paying Land Tax Bills in Barbados

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There is a misconception in Barbados that paying the Land Tax Bill for a property which is not registered in your name entitles that person to own that property. An example:

Mr. Deeds has been renting a parcel of land from Mr. Cash for over 15 years. Mr. Deeds built a two bedroom, one bathroom wooden house with the bathroom in wall with the permission of Mr. Cash. Mr. Cash died in the 16th year. After Mr. Cash’s death, no one came to collect land rent so Mr. Deeds, sensing an opportunity, visited the Barbados Revenue Authority and obtained the land tax bill for that parcel of land. Mr. Deeds paid the land tax for the next ten years. In the 11th year Mr. Cash’s long lost son came from over and away, knocked on Mr. Deed’s door and informed Mr. Deeds that he had to start paying rent for the land from next month. Mr. Deeds informed Mr. Cash’s son that the parcel of land now belongs to him because Mr. Cash died more than 10 years ago, that he has been paying the land tax bill for 10 years and therefore, the law gives him the right to own the land.

I will stop the story there. Mr. Deeds believes that paying the land tax bill for 10 years entitles him to own the land which was registered in the name of Mr. Cash. The problem with Mr. Deed’s belief is that anyone can pay a bill on behalf of anyone. Paying a bill by itself does not entitle the person who pays to an interest in what they are paying for, even if they are using their own money. The person who uses their own money to pay a land tax bill may be entitled to a reimbursement of their money but unless they show that they did something more substantial on that parcel of land, their payments will be a waste of money.

If Mr. Deeds saw that no one was coming to collect the rent for the land after Mr. Cash’s death, Mr. Deeds should have done certain things on the land to show that he was taking ownership of the land. Mr. Deeds could have removed the wooden structure and built a fully wall structure. Mr. Deeds could have started a kitchen garden on the land. In short, to persuade the law courts in Barbados that you are entitled to land registered in someone else name, you must provided sufficient evidence to prove to the law court that you have been treating that land as your own for 10 years or more and that the rightful owner or the heirs of that owner never stopped you in those 10 years.

Paying the land tax bill alone is not sufficient evidence.