Following several news reports last week about the confusion among farmers when and where to pay the land tax, which was assessed late last year with the compilation of a valuation roll, the ministry of lands, resettlement and rehabilitation on Wednesday called a news conference to announce the modus operandi. Deputy Lands Minister Isaak Katali said the original due date for payments is extended to 31 July 2005. Originally, the date for payment was set for 22 March. Cheques should be made out to the Ministry of Finance, Katali replied to questions from repor-ters. Payments can be made at the regional offices of Inland Revenue at Windhoek, Walvis Bay, Oshakati or Rundu and receipts will be served. Katali ensured reporters that despites some earlier confusion, every magi-strate court in all 13 regions will now accept payments for the land tax and furnish receipts. He added that the earlier refusal of magistrate courts to accept land tax payments was because the ministry of finance allegedly did not alert the justice ministry early enough to instruct the magistrate courts that they had to accept such payments. Some farmers, who have not yet sent their postal addresses to the ministry, should collect their tax assessments at the office of the Valuer General at the M&Z Building (4th floor) in Windhoek. Land tax exemptions would only be applied to previously disadvantaged persons who only pay 15% land tax and after written application. Churches, mission stations, hospitals and schools owning farmland can be totally exemp-ted from land tax after applica-tions submitted. A shortcoming of the exi-sting law is that farms destroyed by natural disasters like floods, fire or draught are not exempted from the tax. Katali however suggested that the Minister could use his discretion in individual cases after written appli-cations are submitted. Katali further confirmed that in the case of 2 or more farms owned by the same person or company, the more valuable farm would be assessed as the first farm (0.75% of the value). The second and following farms would then be valued with an additional 0.25% on the first farm’s assessed value.