LOCAL GOVERNMENT (VALUATION AND RATING) REGULATIONS

(sections 39 and 92)

(17th May, 2019)

ARRANGEMENT OF REGULATIONS

    REGULATION

PART I
Preliminary

    1.    Citation

    2.    Interpretation

    3.    Application

PART II
Valuation Officer

    4.    Appointment of valuation officer

    5.    Disclosure of interest

    6.    Duties of valuation officer

    7.    Prescribed declaration

    8.    Delegation by valuation officer

    9.    Powers of entry of valuation officer

    10.    Valuation officer may obtain information

    11.    Protection of information

    12.    Annual assessment and levy of rates

    13.    Levying of rates on property in sectional title schemes

    14.    Special rates

PART III
Valuation Tribunal

    15.    Establishment of Valuation Tribunal

    16.    Powers of Valuation Tribunal

    17.    Sittings of Valuation Tribunal

    18.    Record of proceedings of Valuation Tribunal

    19.    Chairperson to certify valuation roll

    20.    Publication of valuation roll

    21.    Appeal

    22.    Pending appeal not to interfere with decision of Valuation Tribunal

PART IV
Valuation Roll

    23.    Valuation

    24.    Valuation of property for rating purposes

    25.    Particulars to be inserted in valuation roll

    26.    Objections to valuation roll

    27.    Interim valuation

    28.    Objection to interim valuation

    29.    Objection lodged with Valuation Tribunal

    30.    Correction of valuation roll

    31.    Valuation roll may not be set aside

PART V
Rating

    32.    Listing of non-rateable property

    33.    Payments of rates

    34.    Refund of excess rates paid

    35.    Enforcement of payment of rates

    36.    Rates recoverable by action in magistrate’s court

    37.    Liability of owner to pay rates

    38.    Payment of rates by occupier

    39.    Refusal by occupier to disclose particulars of owner

    40.    Interest on unpaid rates

    41.    Transfer of ownership of property

    42.    Abatement of rates

    43.    Writing-off rates

        SCHEDULE

S.I. 54, 2019.

PART I
Preliminary

1.    Citation

    These Regulations may be cited as the Local Government (Valuation and Rating) Regulations.

2.    Interpretation

    In these Regulations, unless the context otherwise requires—

    "assessor" means an assessor of a Valuation Tribunal;

    "auditor" means a person qualified and authorised to provide audit services in terms of the Financial Reporting Act (Cap. 46:10);

    "Chairperson" means a chairperson of a Valuation Tribunal;

    "Council area" means an area within a town, city or district which has been established as a rating authority;

    "general valuation" means a scheduled valuation which covers all the rateable properties in the Council area;

    "immediate family member" means a spouse, son, daughter, sibling or parent of the valuation officer;

    "interim valuation" means the valuation of select property carried out between a general valuation or revaluation due to substantial changes in property status and the last valuation or revaluation;

    "secretary" means the secretary of a Valuation Tribunal;

    "valuation officer" means an officer appointed under section 40 of the Act;

    "valuation roll" means a public document which contains an entry for all properties in the assessors’ area except those specifically excluded by law, and includes the names of the proprietor, tenant and occupier as appropriate, the net annual value set by the assessor and the rateable value;

    "valuation surveyor" means a person qualified to practise as a property valuer in terms of the Real Estate Professionals Act (Cap. 61:07); and

    "Valuation Tribunal" means the Valuation Tribunal established under regulation 12.

3.    Application

    These Regulations shall apply to all Council areas and to all commercial and industrial developments in a Council area.

PART II
Valuation Officer

4.    Appointment of valuation officer

    A valuation officer shall be appointed by a Council on the approval of the Minister and shall—

    (a)    be a public officer appointed in terms of the Public Service Act (Cap. 26:01);

    (b)    be registered to practise as a property valuer in terms of the Real Estate Professionals Act; and

    (c)    not be a Councillor of the appointing Council.

5.    Disclosure of interest

    (1) A valuation officer shall not make a valuation of any property in which he or she is personally interested, directly or indirectly, or in which his or her immediate family member is interested, directly or indirectly, without disclosing the nature and extent of such interest.

    (2) Every valuation officer shall submit, in writing, to the Town Clerk or Council Secretary, details of property in which he or she has an interest, setting out fully, the nature and extent of his or her interest.

6.    Duties of valuation officer

    A valuation officer shall in accordance with these Regulations—

    (a)    value all properties in the Council area;

    (b)    prepare a valuation roll of all properties in the Council area;

    (c)    sign and certify the valuation roll;

    (d)    submit the valuation roll to the Council Secretary within a time frame that is dependent on the specific circumstances of the Council;

    (e)    consider and decide on objections to the valuation roll;

    (f)    attend every meeting of a Valuation Tribunal when the Valuation Tribunal—

        (i)    hears an appeal against a decision of a valuation officer, or

        (ii)    reviews a decision of a valuation officer;

    (g)    prepare a supplementary valuation roll whenever it becomes necessary;

    (h)    assist the Council in the collection of postal addresses of owners where such addresses are reasonably determinable by the valuation officer when valuing property; and

    (i)    provide the Council with appropriate administrative support incidental to the valuation roll.

7.    Prescribed declaration

    A valuation officer shall, before assuming office—

    (a)    make the declaration before a Commissioner of oaths regarding the performance of office in terms of Form A set out in the Schedule; and

    (b)    lodge a certified copy of such declaration with the Council.

8.    Delegation by valuation officer

    (1) A valuation officer may delegate to an assistant valuation officer any powers or duties reasonably necessary to assist the valuation officer to exercise his or her powers or to comply with a duty assigned to him or her in terms of these Regulations.

    (2) Where a valuation officer delegates his or her powers or duties to a person in private practice, he or she shall follow an open, competitive and transparent process and designate the successful bidder as an assistant valuation officer by way of written contract setting out the terms and conditions of the designation.

    (3) A valuation officer shall recover from the Council the cost of securing the services of a person under subregulation (2), but only in terms of a valid contract.

    (4) The Council shall issue an identity card to a person designated as an assistant valuation officer.