Local Government Act 1976 [Act 171]

Part XV   cite [+]

RATING AND VALUATION

127 Power to impose rates   cite [+]

The local authority may, with the approval of the State Authority, from time to time as is deemed necessary, impose either separately or as a consolidated rate, the annual rate or rates within a local authority area for the purposes of this Act or for other purposes which it is the duty of the local authority to perform under any other written law.

128 Further rates   cite [+]

In addition to the rates referred to in section 127, the local authority may in like manner impose a drainage rate in accordance with section 132.

129 Division of area and holding for rating purposes   cite [+]

For the purposes of this Part, the local authority may divide its area into two or more parts and may in respect of such separate part or parts impose such rate or rates as may be considered just and proper and the local authority may further impose within such part or parts a differential rating in accordance with the actual usage of the holding or part thereof.

130 Basis of assessment of rate   cite [+]

(1) Any rate or rates imposed under this Part may be assessed upon the annual value of holdings or upon the improved value of holdings as the State Authority may determine.

(2) If any rate or rates are assessed upon the annual value or holdings such rate or rates shall not exceed-

(a) thirty-five per centum of the annual value in the case of the rates imposed under section 127;

(b) (Deleted by Act A865);

(c) five per centum of the annual value in the case of the rates imposed under section 132.


(3) If any rate or rates are assessed upon the improved value of holdings such rate or rates shall not exceed-

(a) five per centum of the improved value in the case of rates imposed under section 127;

(b) (Deleted by Act A865);

(c) one per centum of the improved value in the case of rates imposed under section 132.

131 ............................   cite [+]

Section 131 deleted by Act A865.

132 Drainage rate   cite [+]

The drainage rate may be imposed to meet the cost of the construction of any drainage system.

133 Duration of rate   cite [+]

The rates referred to in sections 127 and 128 shall endure for any period not exceeding twelve months and shall be payable half-yearly in advance by the owner of the holding at the office of the local authority or other prescribed place in the months of January and July and shall be assessed and levied in the manner hereinafter provided.

134 Exemption from rates   cite [+]

When any holding or part thereof is used exclusively-

(a) as public places for religious worship;

(b) as licensed public burial grounds or crematoria;

(c) for public schools;

(d) as public places for charitable purposes or for the purposes of science, literature or the fine arts,


and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of any rate.

135 Exemption or reduction of rate   cite [+]

When any holding or part thereof is used exclusively for recreational, social or welfare purposes and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of all or any rates or may reduce any rate imposed on such holding or such part thereof.

136 Minimum rate payable   cite [+]

When the rate in respect of any holding imposed is less than five ringgit in one year, no rate shall be payable.


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