KUALA LUMPUR, March 7 -- The Penang government has defended its revised land tax structure while urging affected landowners to seek clarification or file appeals through the relevant district offices.

Chief Minister Chow Kon Yeow said the new tax rates are calculated using four criteria: whether land is classified as urban or rural, the size of the land, its current use and the applicable rate.

"Before responding to the issues raised, I reiterate that the new land tax rates are calculated based on four criteria - land classification, land size, current usage and the relevant rate," he said in a statement issued today.

Chow also rejected criticism raised by Bagan MP and Air Putih assemblyman Lim Guan Eng over the formula and the state's...