137 Preparation of Valuation List cite [+]
(1) The local authority shall cause a Valuation List of all holdings not exempted from the payment of rates to be prepared containing-
(a) the name of the street or locality in which such holding is situated;
(b) the designation of the holding either by name or number sufficient to identify it;
(c) the names of the owner and occupier, if known;
(d) the annual value or improved value of the holding.
(2) The Valuation List together with the amendments made under section 144 shall remain in force until it is superseded by a new Valuation List.
(3) A new Valuation List which shall contain the same particulars as in subsection (1) shall be prepared and completed once every five years or within such extended period as the State Authority may determine.
138 Designation if name of owner unknown cite [+]
Where the name of the owner or occupier is not known it shall be sufficient to designate him in the Valuation List and in any proceedings to recover any rate as the "owner" or "occupier" of the holding on which the rate is assessed without further description.
139 Joint or separate valuation cite [+]
The Valuation Officer may at his discretion value any holding or holdings jointly or separately.
140 Returns may be required cite [+]
(1) In order to enable the local authority to assess the value of holdings liable to assessment the local authority may require the owner or occupier thereof to furnish returns of the area, situation, quality, use and rent thereof and to give all such information as may be necessary for the preparation of the Valuation List or otherwise for the purpose of such valuation, and for the like purpose the local authority or any person appointed by it for that purpose may at any time enter and inspect and if necessary survey the same.
(2) Any person who-
(a) refuses or fails to furnish such return or to give such information within two weeks from the date of receipt of the notice requiring him to do so;
(b) knowingly makes a false or incorrect return or gives false or incorrect information;
(c) hinders, obstructs or prevents the local authority or any person appointed by it from entering, inspecting or surveying any such holding,
shall be liable on conviction to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or with both.
141 Notice of new Valuation List to be published cite [+]
(1) Where any Valuation List has been prepared or adopted under section 137 the local authority shall give notice of the same and of the place where the Valuation List or a copy thereof may be inspected in the Gazette and by way of advertisement in two local newspapers at least one of which is in the national language.
(2) Any person claiming to be either the owner or occupier of a holding included in the Valuation List or the agent of any such person may inspect the Valuation List and make extracts therefrom without charge.
(3) The local authority shall give notice in the same manner of a day not being less than forty-two days from the date of notification in the Gazette when the local authority will proceed to revise the Valuation List and in all cases in which any holding is for first time valued or the valuation thereon has increased the local authority shall also give notice to the owner or occupier thereof.
(1) Any person aggrieved on any of the following grounds:
(a) that any holding for which he is rateable is valued beyond its rateable value;
(b) that any holding valued is not rateable;
(c) that any person who, or any holding which, ought to be included in the Valuation List is omitted therefrom;
(d) that any holding is valued below its rateable value; or
(e) that any holding or holdings which have been jointly or separately valued ought to be valued otherwise,
may make objection in writing to the local authority at any time not less than fourteen days before the time fixed for the revision of the Valuation List.
(2) All objections shall be enquired into and the persons making them shall at such enquiry be allowed an opportunity of being heard either in person or by an authorized agent.
143 Confirmation of new Valuation List cite [+]
(1) On or before the thirty-first day of December of the year preceding the year in which any Valuation List is to come into force the local authority shall, with the approval of the State Authority, confirm such Valuation List with or without any amendment or revision and the Valuation List so confirmed shall be deemed to be the Valuation List until such time as it is superseded by another Valuation List.
(2) The confirmed Valuation List referred to in subsection (1) shall be deposited in the office of the local authority and shall be open there during office hours to inspection by all owners and occupiers of holdings comprised therein, and a notice that it is so open to inspection stating the place of inspection shall forthwith be published.
(3) The local authority shall not be required to hear and determine all objections to the Valuation List before confirming it in accordance with subsection (1), and if any objection is not heard and determined before the Valuation List is confirmed it shall be heard and determined as soon as possible thereafter and with the like consequences as if it has been heard and determined before the Valuation List was so confirmed, and until the objection has been heard and determined the increase in valuation or new valuation objected to shall not be deemed to be in force and the old rates shall continue to be payable.
144 Amendments to Valuation List cite [+]
(1) Where by reason of-
(a) a mistake, oversight or fraud the name of any person or the particulars of any rateable holding which ought to have been inserted in or omitted from the Valuation List, has been omitted from or inserted in the Valuation List, as the case may be, or any rateable holding has been insufficiently or excessively valued or for any other reason whatsoever any rateable holding has not been included in the Valuation List;
(b) any building erected, modified, altered, demolished or rebuilt, or other improvements made upon a rateable holding the value thereof has been increased;
(c) any building or part of a building being demolished or any other works being carried out on the rateable holding the value thereof has been decreased;
(d) any rateable holding which has been included in a joint valuation and which in the opinion of the Valuation Officer ought to have been valued separately or otherwise;
(e) the issue of any new titles in respect of any holdings;
(f) any change to the rateable holding effected by any law relating to planning as a result of which the value of the holding has been increased or decreased,
the Valuation Officer may at any time amend the Valuation List accordingly and rates shall be payable in respect of the holding in question in accordance with the Valuation List so amended.
(2) Notice shall be given to all persons interested in the amendment of a time, not less than thirty days from the date of service of such notice, at which the amendment is to be made.
(3) Any person aggrieved by the amendment of the Valuation List on any of the grounds specified in section 142 may make objection in writing to the local authority not less than ten days before the time fixed in the notice and shall be allowed an opportunity of being heard in person or by an authorized agent.
(4) Any amendment made under this section may, at the discretion of the local authority, have regard to the level of annual values or improved value prevailing as at or about the time the current Valuation List was prepared.
(5) Any amendment made in the Valuation List in accordance with this section shall be confirmed by the local authority.
(6) Where on account of any amendment in the Valuation List the rate payable in respect of any holding is enhanced, reduced or extinguished, the new rate shall be payable, or the rate shall cease to be payable, from the commencement of the next half year or such earlier date as the local authority may determine.
(1) Any person who having made an objection in the manner prescribed by section 142 or 144 is dissatisfied with the decision of the local authority thereon may appeal to the High Court by way of originating motion:
Provided that with the filing of the originating motion there shall be paid into the local authority the amount of the rate appealed against.
(2) The originating motion shall be filed by the person dissatisfied with the decision of the local authority within fourteen days of the receipt thereof.
(3) The local authority shall be the respondent in any appeal under this section.
(4) Every such appeal shall be heard before the High Court whose decision on questions of fact shall be final and conclusive.
(5) From the decision of the High Court either party may appeal on questions of law to the Federal Court whose decision shall be final and conclusive.
(6) In any appeal under subsection (5), any written law for the time being in force relating to appeals in civil matters from the High Court in its appellate jurisdiction to the Federal Court shall apply.
146 Rates to be first charge cite [+]
All rates shall be paid by the persons who are the owners of the holdings for the time being, and until so paid shall, subject to the National Land Code [Act 56 of 1965], be a first charge on the holdings in respect of which they are assessed, and if not paid within the prescribed time, shall be recoverable in the manner hereinafter prescribed.