The sad reality is that many if not most of the persons whose names appear on the Tax Roll are dead.
At resent if the person whose name appears on the Tax Roll as the Tax Payer is alive that person can complete a TR1 form and submit to the Land Valuation Department of the National land Agency to have the Roll amended. If the Taxpayer whose name appears on the Tax Roll is dead the Executor of his/her probated Will or the person(s) who has got a Grant of Letters of Administration may make the application.
The same applies to unregistered land but in this case both the Taxpayer or his Administrator/Executive as well as the person who has come into possession of the land must complete the TR1 form. Where the “Transferee” has any documentation property executed and stamped which can be directly linked to the Taxpayer on the Roll then these documents may be used to amend the roll.
