Rating Act 1967 (No. 24 of 1967). | Land Portal

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Subject to this Act, the local authority may assess and levy a general rate upon all immovable property. The rate assessed shall be subject to the approval of the Minister for Local Administration. As a general principle, each rate shall be made, levied and assessed partly on the valuation of the land without improvements and partly on the value of the improvements, unless the local authority determines that any rate shall be made, levied and assessed on the valuation of the land only or the improvements only. Exemptions from rates shall be made for immovable property: (a) vested in the Government; or (b) used exclusively throughout the year for public purposes. The local authority shall prepare and maintain an up-to-date list of all immovable property which is exempted from the payment of rates. For the purpose of assessing the rates, the local authority shall valuate all immovable property within its area. The valuation shall be entrusted to a valuer, who shall prepare a draft valuation roll containing: (a) the description of the land: (b) the area of the land; (c) the situation of the land; (d) the name of the owner; (e) the nature of the use of the land and improvements; (f) the value of the land without improvements; (g) the value of improvements; (h) the total improved value of the land; (i) a reference to any agricultural certificate granted in the terms of section 13, according to which the valuer may declare a property, used "bona fide" and exclusively for agricultural purposes, as being an agricultural land. The basis of the valuation shall be deemed the ordinary market price of the land.Further provisions concern inter alia: (a) the power of the valuer to entry and carry on inspections on the land; (b) the certification of valuation to owners; (c) the appointment of a valuation court by the Minister; (d) the hearing of objections; (e) the certification of valuation roll; (f) the purchase and inspection of valuation roll; (g) interim valuations. The treasurer shall be the collector of rates and, subject to section 32, may, under that title, sue for and recover all rates which are due and payable to the local authority. A penalty calculated according to the provisions of section 30 shall be added in respect of any rate remaining unpaid after the expiry of two months form the date on which such rate became due and payable. Sections 31 and 32 deal with the recovery of rates and the legal proceedings for recovery of rates. The registration of any transfer of immovable property is subject to the submission of a certificate, signed by the town clerk or treasurer, declaring that all rates in respect thereof have been paid. The certificate shall also cover any amount owing to the local authority by the owner by way of any fees or charges which may be payable, under any other law, in respect of the property. Miscellaneous provisions regard the following: returns of transfers of property; serving of notices and documents; evidence; recovery of cost of valuation; penalties for offences.The Act is completed by one Schedule, which is divided into four Parts. Part I contains a list of the areas to which the Act applies; Parts II, III and IV contain, respectively, model forms of the declaration of the valuer, the certification of valuer and the certificate of the valuation court.

Repealed by: Rating Act 1995 (No. 4 of 1995). (1995-07-19)

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