(8) Revenue sharing shall reflect a commitment to devolution of powers and decentralisation of decision-making in regard to development, service delivery and good governance. (9) All taxes and duties set out in this Constitution shall be regulated by law to ensure coordination, fairness, equity, transparency and to avoid an excessive tax burden on the citizens, private sector and investors. (10) No level of government shall unduly withhold any allocation or financial transfer due to another level of government. In case of dispute, any level of government, after attempting amicable solution, may initiate proceedings before the Supreme Court. CHAPTER II LAND OWNERSHIP, TENURE AND NATURAL RESOURCES Land Ownership 169. (1) All land in South Sudan is owned by the people of South Sudan and its usage shall be regulated by the government in accordance with the provisions of this Constitution and the law. (2) Notwithstanding sub-Article (1) above, and the provisions of Article 28 of this Constitution, the government at all levels, may expropriate land in the public interest as shall be prescribed by law. Land Tenure 170. (1) The regulation of land tenure, usage and exercise of rights thereon shall be governed by this Constitution and the law. (2) Without prejudice to sub-Article (3) below, the land tenure system in South Sudan shall consist of: (a) (b) (c) (3) Public land shall include, but not be limited to: (a) (b) (4) public land, community land; and private land. all land owned, held or otherwise acquired by any level of government as defined by law; and all land which are not otherwise classified as community or private. Regardless of the classification of the land in question, rights over all subterranean and other natural resources throughout South Sudan, including 62