MP and top local lawyer Trevor Moniz yesterday drew attention to legislation which allows people to avoid paying land tax.

The Land Tax (Relief) Act 1968 allows homeowners to apply for exemption from tax or be deferred from paying it, said Mr. Moniz who had the whip removed by the United Bermuda Party last week. Mr. Moniz called attention to the legislation after Opposition Whip Cole Simons advised land tax objectors to direct their anger at Government and not bother lodging appeals against the increases.

That advice was "a little simplified'', said Mr. Moniz who called the situation more complex. The recent changes to land tax legislation had forced people into three brackets, he said.

Firstly, there were homeowners who did not agree with land tax changes and he pushed them to complain long and loud as many had already done.

Secondly, there were people who felt their assessment was too high, especially in comparison to what others had received. Mr. Moniz advised them to appeal as allowed under the revised legislation. "Then there are people who just can't pay their land tax because of economic hardship,'' said the lawyer.

"For those people,'' he revealed, "there is a statute called the Land Tax (Relief) Act 1968 which provides for an application to be made to the Accountant General for the total or partial exemption from payment of tax, or the deferment of liability to pay the whole or part of tax.'' The legislation states that this applies for any tax period of any taxpayer where there is proof that paying the tax would cause the payer undue hardship because of the "impoverished condition of the taxpayer and his inability to improve his financial position significantly by reason of age, impaired health or other special circumstances''.

Mr. Moniz's announcement comes on the heels of the closing date for land tax payments -- which was on Wednesday -- in a bid to clarify homeowners' positions in regards to recent land tax changes. "It's crunch time for people now. Generally they are allowed two weeks grace,'' he noted. "Everyone is assuming that the people who are unhappy about land tax are in the same position, but they are in different positions.'' Trevor Moniz