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These Regulations, made by the Minister under sections 95(6), (9) and (10) and 110A of the Local Government Act, requires every Municipal Council to levy a general rate on the owner of any immovable property included in the valuation list prepared under these Regulations. The general rate shall be such percentage of the net annual value of the immovable property as the Municipal Council may determine and different rates may be levied in respect of immovable properties having the same net annual value taking into consideration whether the properties are being used for residential, commercial or industrial purposes. The Regulations set out criteria and procedures for valuation of properties and levying of general rates. Where a new valuation list is to be made, the Valuation Officer may serve a notice on the occupier, owner or lessee of any premises in the rating area, or on more than one of them, requiring him or them to make a return containing such particulars as may be reasonably required for the purpose of enabling the Valuation Officer to accurately compile the list. The general rate shall not be levied in respect of any agricultural building or agricultural land.
Implements: Local Government Act 2011 (Act No. 36 of 2011). (2011-12-12)
