Rating Act, 1997 (Cap. 192).

An Act to provide for the declaration of rateable areas; to make provision for the assessment of rateable property, to provide for the levying of rates; and to provide for matters connected with or incidental to the foregoing.

https://www.fao.org/faolex/results/details/en/c/LEX-FAOC010327

Resource information

Resource Language

inglês

ISBN / Resource ID

LEX-FAOC010327

License of the resource

© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

Part III of the Act provides for the valuation of rateable areas by a valuation surveyor appointed under provisions of Part II. The Minister may after consultation with the rating authority concerned, meaning the Council within whose boundaries a rateable area falls, for the purposes of rating assessment: (a) declare any area within the council boundary to be a rateable area; (b) alter the boundary of any rateable area. Rateable property within a rateable area shall be: (a) land which is alienated on statutory leasehold tenure or included in a statutory housing area; (b) land, which has been serviced and two years have elapsed form the date of issue of the Certificate of Title; and (c) agricultural land and buildings which are not used for agriculture (sect. 6).Section 6 lists also property which is not rateable and gives a definition of "agriculture". Provisions of Part IV outline the method of determination of levying of ordinary and special rates. Part V provides for the establishment of a Rating Valuation Tribunal, and for its procedures and jurisdiction. (42 sections divided into 6 Parts and 2 Schedules)

Implemented by: District Councils (Rateable Property) (Exemption) Order (Cap. 192). (2006)

Legislation