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Amendment of Valuation List

How is the Valuation List Amendment possible?

According to the Local Government Act, 1976 (Act 171) section 144 amendments may be made for the following reasons:

  1. The proportionate rating which should have been included in or omitted from the Valuation List was omitted from or included in the Valuation List, as the case may be, or a proportionate hold has been evaluated inadequate or excessive or for any other reason whatsoever proportionate holdings have not been included in the Valuation List.
  2. Any building is erected, modified, altered, demolished or rebuilt, or other advances made on a proportionate hold, the value has been increased.
  3. Any building or part of a building is demolished or any other work is carried out on a proportionate hold, the value has been reduced.
  4. Any proportionate holdings that have been included in a joint valuation and which in the opinion of the Assessment Officer should have been evaluated separately or otherwise.
  5.  Issued any new ownership of a hold.
  6. Any change in proportionate holdings due to any law relating to the planning, which results in the value of the hold up or down.

The Assigning Officer may at any time amend the Valuation List accordingly and the rates shall be payable on the relevant hold in accordance with the Amended Valuation List.

A Notice of Amendment of Amendment of the Valuation List under the Local Government Act, 1976 (Act 171) section 144 will be forwarded to the property / shareholder to notify the new Annual Value to be enforced.

 

What is the Notice of Statement of Amendment of the Valuation List?

 

A notice issued at least 30 days before the effective date of the tax to notify the Annual Value of a property involved with a new amendment determined and will be enforced.

What is the role of the owner after receiving the Notice of Statement of Amendment of the Valuation List?

For unsatisfactory owners may submit a written protest to the Council within the prescribed time period and every reasonable objection will be heard by the Council personally through the Hearing Hearing Council Meeting.

Objections may be made on such grounds;

  1. Assets / holdings are assessed more than appropriate.
  2. Assets / holdings assessed should not be taxed for assessment.
  3. Property / holdings are left behind and unrated.
  4. Assets / holdings are assessed less than the appropriate rates.
  5. Assets / holdings are assessed jointly / separately which should otherwise be assessed.