Peter Meakin advocates that land rent on all "unimproved" land, presumably including farm land, be paid to the state (Rethink subsidy of land, March 8). It must be kept in mind that all property, urban and rural, improved and unimproved, is taxed annually with property taxes on rates based on market value. This system was put in place in the old Cape Province years ago, though municipal and divisional council rates now apply it throughout the country. These taxes are collected by local government and contribute to the state coffers for running the country. Two questions arise: if landed property is expropriated without compensation, to what extent will the market value on which land taxes are based be affected? And are taxes levied on what is commonly known as tribal land? Andries LandmanConstantia

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