From the Towns Property Tax Act - Subsidiary:
2. The Property Evaluation fee for San Pedro Town shall be as follows:-
(a) in respect of unoccupied property of a value of three
hundred dollars and above, 1.5% of the value thereof;
(b) in respect of unoccupied property of a value of less than
three hundred dollars, the sum of one dollar;
(c) in respect of occupied property of an annual value of
thirty-five dollars and above, 2.5 % of the annual value
thereof;
(d) in respect of occupied property of an annual value of less
than thirty-five dollars, 2.5% of the annual value thereof;
Provided, however, that the sum of one dollar shall be the minimum
rate payable in respect of any property or holding of real- property.
It should be noted that in the Towns Property Tax Act sale of the property to pay arrears is law.
You can reference the act at:
http://www.belizelaw.org/lawadmin/index2.htmlkeyword search property