264 MOZAMBIQUE 



and the cases in which, owing to force majeure, 

 the utilization of the ground has not been possible. 

 The Property Tax shall be levied in each year 

 in terms of the regulations relating thereto. 



Computation of the Value of a Holding. 

 Sub-section 1. — The value of anj^ holding shall, 

 if such holding be held on quitrent, be 

 computed on the amount of the initial 

 payment, plus twenty times the respective 

 quitrent prescribed in Article 63, and, 

 if held on leasehold, it shall be computed 

 on twenty times the leasehold rental. 



No Fee foe Eegisteation. 

 Sub-section 2. — Whatever the form of con- 

 cession no transfer dues shall be charged 

 in connection with the registration of the 

 ground, the first transfer subsequent to the 

 granting of the concession being likewise 

 exempt from such tax. 



Utilization of the Gkound. 

 Art. 52. — The utilization of the ground shall 

 be considered as having taken place when the 

 concessionaire shall have spent thereon a sum 

 equal to not less than twenty times the amount 

 of quitrent in the case of lands scheduled as 



