This Act provides rules for the valuation of real property and requires the Minister to appoint for each parish a Board of Assessment. The Board shall have full power to assess the value of any property in respect of which any assessment has not been accepted and is in dispute. If the Commissioner of Inland Revenue or any person affected by the assessment of the Board is dissatisfied in any respect with the assessment it shall be lawful to appeal to the Revenue Court and the decision of such Court shall be final and binding.
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The island - discovered by Christopher COLUMBUS in 1494 - was settled by the Spanish early in the 16th century. The native Taino, who had inhabited Jamaica for centuries, were gradually exterminated and replaced by African slaves. England seized the island in 1655 and established a plantation economy based on sugar, cocoa, and coffee. The abolition of slavery in 1834 freed a quarter million slaves, many of whom became small farmers. Jamaica gradually increased its independence from Britain. In 1958 it joined other British Caribbean colonies in forming the Federation of the West Indies.