><strong>State Budget 2005-2006:</strong><br>
      See <a href="../circulars/c254.html" target="_blank">Circular 254</a> for details of changes announced in the Budget handed down on 26th May 2005.</p>
      <hr>
      <h2><br>
      <a name="faq"></a>Frequently Asked Questions </h2>
      <ul>
        <li><a href="#Whatis">What is Land Tax?</a></li>
        <li><a href="#Whois">Who is liable for the payment of Land Tax?</a></li>
        <li><a href="#Howis">How is Land Tax calculated?</a></li>
  