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IMMOVABLE PROPERTY RATE REGULATIONS, 1975 (LI 1049).

 

 ARRANGEMENT OF REGULATIONS

Regulation

1.  Application of Regulations

2.  Appointment of Commissioner of Valuation

3.  Preparation of Record Sheets

4.  Information Required for Purpose of Valuation

5.  Entry of Premises

6.  Notice of New Premises

7.  Form of Valuation List and Assessment of Rateable Value of Premises

8.  Deposit of Valuation List

9.  Appointment of Assessment Committee

10. Objections to Valuation List

11. Procedure for Dealing with Objections

12. Penalty for Non-attendance or Failure to give Evidence

13. Correction of Valuation List

14. Coming into Effect of Valuation List

15. Appeals from Assessment Committee

16. Interpretation

17. Revocations.

IN exercise of the powers conferred on the Commissioner responsible for Local Government by section 116 of the Local Government Act, 1971 (Act 359) these Regulations are made this 30th day of September, 1975.

Regulation 1—Application of Regulations.

(1) These Regulations shall apply for the purposes of valuation of immovable property under paragraph (a) of subsection (3) of section 69 of the Act.

(2) The provisions of these Regulations shall apply to the area of authority of any District Council.

Regulation 2—Appointment of Commissioner of valuation.

(1) For the purposes of these Regulations there shall be appointed a Commissioner of Valuation who shall, subject to the directions of the Commissioner, be charged with the responsibility of preparing Valuation List in respect of each District Council and of administering the immovable property rate.

(2) The Commissioner may from time to time give directions for the preparation of new Valuation List in respect of each District.

(3) A new Valuation List shall come into effect on the date prescribed by regulation 14 of these Regulations, and the existing Valuation List shall thereupon cease to have effect.

Regulation 3—Preparation of Record Sheets.

The Commissioner of Valuation shall prepare record sheets in respect of all rateable premises in the form set out in the First Schedule to these Regulations.

Regulation 4—Information Required for Purposes of Valuation.

(1) For the purposes of assessing the rateable value of any premises the Commissioner of Valuation may require any person to give him any information in his possession or control.

(2) The Commissioner of Valuation may require any person  who appears to him to be the owner of any rateable premises to give his full name and address and to state the nature of his interest in the premises.

(3) Any person who refuses or neglects to furnish the Commissioner of Valuation the information required under sub-regulation (2) of  this regulation shall be guilty of an offence and liable on summary conviction to a fine not exceeding 200.00 or to imprisonment not exceeding twelve months or to both.

(4) The Commissioner of Valuation may make a mark upon any rateable premises sufficient for the identification of the premises.

Regulation 5—Entry of Premises.

(1) The Commissioner of Valuation may in the discharge of his duties under these Regulations enter upon  any premises between the hours of six o'clock in the forenoon  and six o'clock in the afternoon of any week day not being a public holiday.

(2) Any person who refuses to allow the Commissioner of  Valuation to enter his premises or otherwise obstructs him in the discharge of his duties shall be guilty of an offence and liable on summary conviction to a fine not exceeding 200.00 or to imprisonment not exceeding twelve months or to both.

Regulation 6—Notice of New Premises.

(1) When new premises are erected, or existing premises are altered, enlarged or rebuilt, the owner of  such premises shall, within one month after the completion of the premises give notice thereof in writing to the Council and the Council shall within twenty-eight days after it has received the notice send a copy of the notice to the Commissioner of Valuation.

(2) The owner of any premises to which sub-regulation (1) of this regulation applies who fails to give such notice to the Council shall be guilty of an offence and liable on summary conviction to a fine not exceeding 200.00 or to imprisonment not exceeding twelve months or to both.

Regulation 7—Form of Valuation List and Assessment of Rateable Value of Premises.

(1) A Valuation List shall be in the form set out in the Second Schedule to these Regulations and shall be signed by the Commissioner of Valuation.

(2) Where the Commissioner of Valuation receives information  that new premises have been erected in a District or that rateable premises in the District have been altered, enlarged or rebuilt or where he comes in possession of any information which in his opinion affects the rateable value of any premises already assessed, he shall assess the rateable value of the new premises or reassess the rateable value of the premises which have been altered, enlarged or rebuilt or, he may as the case may be, amend the rateable value of the premises which have already been assessed.

(3) If after the deposit of the Valuation List in the office of the District Chief Executive the rateable value of any premises is assessed, reassessed or amended in accordance with sub-regulation (2) of this regulation such assessment, reassessment or amendment shall be notified to the Assessment Committee which shall cause the Valuation List to be amended and the owner of the premises notified of such amendment.

Regulation 8—Deposit Valuation List.

(1) A Valuation List prepared and signed  by the Commissioner of Valuation shall be deposited in the office of the District Chief Executive of the Council who shall forthwith cause to be published in the Local Government Bulletin or in such other manner as the Commissioner may direct, a notice of  the deposit of the Valuation List.

(2) The owner of any rateable premises shall be entitled to inspect the Valuation List at all reasonable hours and to take copies thereof and extracts therefrom free of charge.

Regulation 9—Appointment of Assessment Committee.

(1) A Council shall, as and when required so to do by the Commissioner, appoint an Assessment Committee consisting of such persons as the Commissioner may deem fit.

(2) The Assessment Committee shall appoint a Chairman from among its members.

(3) In the absence of the Chairman, the members of the Committee may appoint as Chairman one of their members.

(4) At any meeting of the Assessment Committee the quorum shall be three.

(5) A  decision at any meeting of the Assessment Committee shall be determined by a majority of the members present and voting but if there is even division of voting the Chairman or the person presiding shall have a second or casting vote.

(6) The decision of the Assessment Committee shall not be subject to the approval of the Council.

(7) The Commissioner may appoint a suitable person to be Clerk of the Assessment Committee.

Regulation 10—Objections to Valuation List.

(1) Any person aggrieved by any Valuation List on the ground of unfairness or incorrectness in the rateable value of any premises included therein, or on the ground of the inclusion therein of any premises or the omission therefrom of any premises may within twenty-eight days after the date of publication of the notice referred to in sub-regulation (1) of regulation 8 of these Regulations give notice in writing to the Assessment Committee of his objection stating the grounds of his objection.

(2) Notwithstanding sub-regulation (1) of this regulation where a notice of objection is given after the expiration of the twenty-eight days the Commissioner may permit the objection to be made and considered if in his opinion undue hardship would be likely to result if the objection was not considered.

(3) Where a Valuation list has been amended in accordance with sub-regulation (2) of regulation 7 of these Regulations, the Assessment Committee shall cause a notice setting out the amendment to be served at the premises affected by the amendment.

(4) The owner of  the  premises affected by such amendment, if aggrieved thereby may within twenty-eight days after the notice has been served, give notice in writing of his objection thereto to the Assessment Committee.

(5) Where the ground of any objection is unfairness or incorrectness in the rateable value of any rateable premises or the omission in the Valuation List of any premises in respect of which any person other than the person objecting is liable to be rated, the person objecting shall also give notice in writing of the objection and the ground thereof to such other person.

Regulation 11—Procedure for Dealing with Objections.

(1) The  Assessment Committee shall hold meetings to hear and determine objections in respect of which notice has been given in accordance with sub-regulation  (1) or (2) of regulation 10 of these Regulations.

(2) The Assessment Committee shall, at least within fourteen days before holding any meeting, except a meeting by adjournment, cause to be published notice of such meeting.

(3) The Assessment Committee may adjourn or postpone the hearing of any objection and inform the interested parties accordingly in writing.

(4) The Assessment Committee may, for the purpose of hearing any objection to a Valuation List, examine witnesses on oath, take evidence in writing and summon witnesses by notice in writing under the hand of the Chairman of the Assessment Committee.

(5) The Assessment Committee shall cause to be recorded in writing, in a record book maintained for that purpose, a summary of the evidence and of the proceedings at the hearing of any objection to a Valuation List.

(6) Every decision of the Assessment Committee concerning the determination of any objection shall be recorded in the record book and shall be signed by the Chairman of the Assessment Committee or where the Chairman is absent by the member of the Committee who presides at the hearing of the objection.

(7) Every decision of an Assessment Committee in respect of any objection shall be notified in writing to the Commissioner,  the person objecting and, if that person is not the person liable to be rated in respect of the premises, to the person who is so liable.

Regulation 12—Penalty for Non-Attendance or Failure to Give Evidence.

(1) Any person who wilfully refuses to attend in obedience to a summons of the Assessment Committee, or give evidence or to produce any information or document in his possession which may be required to be produced before the Assessment Committee for the purpose of ascertaining the rateable value of any rateable premises in the area of authority of a Council shall be guilty of an offence and on summary conviction be liable to a fine not exceeding 200.00 or to imprisonment not exceeding twelve months or to both.

(2) The Assessment Committee shall have power to order the withdrawal of any person from its meetings during its deliberations.

Regulation 13—Correction of Valuation List.

(1) The Assessment Committee may, whether any objection is made to the Valuation List or not and after giving any known List. owner of the premises concerned an opportunity to be heard, make such alterations in the rateable value of any premises included in the Valuation List or insert therein any rateable premises omitted therefrom, or delete therefrom any premises which are not rateable.

(2) The Assessment Committee may make corrections of names, particulars and descriptions in any Valuation List upon such information as may appear to it sufficient.

(3) The Assessment Committee may request the Commissioner of Valuation to give evidence regarding the rateable value of any rateable premises included in or omitted from the Valuation List.

(4) Any alteration,  insertion, deletion or correction in respect of any Valuation List  shall be made before the Valuation List comes into effect in accordance with regulation 14 of these Regulations.

Regulation 14—Coming into Effect of Valuation List.

(1) Except as provided in sub-regulations (2), (3) and (4) of this regulation and subject to the approval of the Commissioner the Valuation List shall come  into effect at the end of three months after the date on which notice of deposit of the Valuation List was given in accordance with sub-regulation (1) of regulation 8 of these Regulations, notwithstanding that there may be objections which have not been heard by the Assessment Committee, or if heard have not been determined, and any objections shall nevertheless be heard and determined in the manner prescribed by regulation 11 of these Regulations until all objections have been determined.

(2) Where amendments or corrections are made in the Valuation List after the date of its coming into effect such amendments or corrections shall have effect as from the date of the coming into effect of the Valuation List.

(3) Where any amendment consists of the inclusion in a Valuation List of any new rateable premises, or the amendment of the rateable value of any premises by reason of alteration or additions to or the rebuilding of the premises the amendments shall take effect from the new date of completion of the premises or of the alteration, addition or  rebuilding of the premises.

(4) Where an amendment concerns any premises in respect of which the Commissioner of Valuation has gathered additional  information which in his opinion affects their rateable values such amendment shall come into effect from the date of the making of the amendment by the Assessment Committee: notwithstanding that three months have elapsed between date of the making of the amendment and the date of the assessment to which that amendment relates.

(5) The Council having authority in the area to which the Valuation List relates shall publish forthwith in the Local Government Bulletin a notice of the coming into effect of the List.

Regulation 15—Appeals from Assessment Committee.

(1) Not later than forty-nine days after the determination of an objection under regulation 11 of these Regulations either the objector or the Commissioner may appeal against the determination  to a District Magistrate whose decision shall be final except on a point of law.

(2) Not later than forty-nine days after the coming into effect of the Valuation List the Commissioner or any other person aggrieved by any alteration to the List made by the Assessment Committee of its own motion may appeal to a District Magistrate whose decision shall be final except on a point of law.

(3) The appellant under this regulation shall give to the Assessment Committee seven clear days notice in writing of his intention to appeal and the grounds thereof.

Regulation 16—Interpretation.

In these Regulations unless the context otherwise requires -

"Act" means the Local Government Act, 1971 (Act 359);

" Commissioner" means the Commissioner responsible for Local Government;

" Commissioner of Valuation " includes the person appointed under regulation 2 of these Regulations or any Valuation Officer or Technical Officer (Valuation) or a public officer authorised by the Commissioner of Valuation in writing to act in or on his behalf;

" Council " means any City or District Council established under the Act;

"District" means area of authority of  City or District Council:

"owner" includes joint owner, lessee, tenant for life, and any other person in actual possession of or entitled to receive the rents of premises of any tenure or description; and the agent or attorney of any such person or any other person who has an interest in or receives rents accruing from the premises;

"rateable value of premises" has the meaning assigned to it by subsection (9) of section 69 of the Act.

"rateable premises" means any premises to which sub-section (7) of section 69 of the Act applies.

Regulation 17—Revocations.  

The following Regulations are hereby revoked:—

The Municipal Rating (Immovable Property Rate) Regulations, 1959 (L.N. 212).

The Local Government (Immovable Property Rate) Regulations, 1960 (L.I. 40).

The Local Government (Immovable Property Rate) (Amendment) Regulations, 1964 (L.I. 348).

The Municipal Rating (Immovable Property Rate) (Amendment) Regulations, 1964 (L.I. 349).

The Municipal Rating (Immovable Property Rate) (Amendment) Regulations, 1970 (L.I. 650).

 

MAJOR-GENERAL N.  A. AFERI

Commissioner responsible for Local Government.

 

SCHEDULES

 

FIRST SCHEDULE

FORM 1

PROPERTY RECORD SHEET

Property  V.R. No.

Council No.   Address

Owner

Occupier  Date of Valuation

Use:  Date of Inspection

Main Building Construction:

Walls Drainage

Roofs Water Supply

Floors  Electricity

Ceilings  Remarks

Windows

Doors

General finishing

Outbuildings

(1)                               (2)                                     (3)

 

 

Measurement          CATEGORY            

                Length     Width       Area        Rate         Amount   

                                                                                              p             

Ground Floor                                                                                                          

Verandah                                                                                                               

First Floor                                                                                                               

Second Floor                                                                                                          

Third Floor                                                                                                              

Other Floors                                                                                                           

Outbuildings (1)                                                                                                      

(2)                                                                                                          

(3)                                                                                                          

Other items:                                                                                                            

                                                                                                               

                                                                                                               

Valuation Officer     Replacement Cost                

Checked by             Less/Depreciation                

Council    Rateable value adopted       

 

SECOND SCHEDULE

FORM 2

VALUATIONS LIST

 

V.R. No.   P.R.S. No.                No. of Premises       Name of Street or Block and Suburb      Description of Premises          Name of Owner      Address of Owner     Rateable Value        Remarks 

                                                                                                                                             

 

Date of Gazette Notification: 24th October, 1975.

 

 

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