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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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