ARRANGEMENT OF SECTIONS
1. Short title.
2. Application and exemption.
APPOINTMENT AND POWERS OF VALUATION SURVEYOR
4. Appointment of Valuation Surveyor.
5. Powers of Valuation Surveyor.
6. Declaration of rateable areas.
7. Rateable property.
9. Supplementary roll.
10. Delivery and attestation of roll or supplementary roll.
11. Notification of publication of roll or supplementary roll.
12. Inspection of roll or supplementary roll.
13. Objection to roll or supplementary roll.
14. Alteration of roll or supplementary roll.
15. Notice requiring revaluation.
16. Rating authority.
17. Duty to make sufficient rates.
18. Methods of rating.
19. Making and levying of special rate.
20. General or special rate to be at a specified rate.
21. Buildings, structures or similar development to be rateable.
22. Rateable value to be replacement cost.
23. Exemptions and remission of rates.
24. Refund where premises demolished.
25. Duty to pay rate.
26. Recovery of rate.
27. Claim for amount of rate.
28. Rate to be a charge on property.
29. Notice where general or special rate not paid.
30. Notice of mortgage in respect of rateable premises.
31. Evidence of rate.
32. Duty of occupier to supply information.
RATING VALUATION TRIBUNAL
33. Establishment of the Rating Valuation Tribunal.
34. Function of the Tribunal.
37. Declaration of interest.
38. Decision by majority opinion.
39. Notice of meeting.
40. Power to order attendance.
43. Summary proceedings.
44. Recovery by suit.
45. Proceedings against persons entitled to rents of rateable property.
46. Recovery of owner's rate from occupier.
47. Interest on unpaid rates.
48. Liability for rates and charge on property.
49. Refusal by occupier to disclose name of owner.
AMENDMENTS, REPEALS AND TRANSITIONAL PROVISIONS
52.-54. [Amendment of Cap. 113.]
55. [Repeal of Act No. 19 of 1974.]
56. Transitional and savings provision.
THE URBAN AUTHORITIES (RATING) ACT
An Act to enable urban authorities and township authorities to impose and collect rates.
[1st July, 1983]
[G.N. No. 103 of 1983]
2 of 1983
8 of 1983
6 of 1999
PRELIMINARY PROVISIONS (ss 1-3)
This Act may be cited as the Urban Authorities (Rating) Act.
(1) This Act shall apply to–
(a) urban authorities established under the Local Government (Urban Authorities) Act *;
(b) township authorities established under the Local Government (District Authorities) Act *.
(2) The council may exempt any part of the area of its jurisdiction from the application of all or any, of the provisions of this Act.
In this Act *, unless the context otherwise requires–
(a) an urban authority established under the Local Government (Urban Authorities) Act;
(b) a township authority established under the Local Government (District Authorities) Act;
"collector" or "collector of rates" means any person duly authorised by an authority to collect or receive rates on its behalf;
"Council", in relation to a township, means the township authority, and in relation to an urban authority, means a town, municipal or city council as the case may be;
"Director", in relation to a township, means a Township Executive Officer for that township; in relation to a town, means the Town Director for that town; in relation to a municipality, means the Municipal Director for that Municipality; and in relation to a city, means the City Director for that city;
"improvement" means the whole or any part of a building or structure of whatever materials constructed, which is capable of beneficial use or occupation and which is of a sufficiently permanent nature as normally to pass with land on disposition, and includes–
(a) any work done or services provided or material used on land by the expenditure of money or labour;
(b) carrying out of any building, engineering or other operation in, on, over or under land, or making of any material change in the use of any building or land; but shall not include–
(i) any commercial or industrial plantation or any growing crops of the class fructus industriales of a permanent nature; or
(ii) any machinery or plant other than rateable machinery or plant;
"Minister" means the Minister responsible for local government;
"occupier" means any person in actual occupation of rateable property without regard to the time title under which he occupies;
"owner", in relation to any premises, means the person holding or deemed by any written law to be holding such premises under a right of occupancy, and includes any person claiming or holding himself out as being the owner and entitled to a right of occupancy in respect of the premises, or in the case where the owner of such premises cannot be found, the person in actual occupation of such premises;
"public utility undertaking" means any company, authority or persons carrying on a water, hydraulic power, electricity or other undertaking, which has been approved by the local authority as a public utility undertaking for the purposes of this Act;
"rate" means a levy on property;
"rateable property" means all houses within the jurisdiction of an authority which are in actual occupation and all improvements on, in or under any such houses;
"right of occupancy" shall have the meaning assigned to that expression by the Land Act *, and includes any tenure which is deemed by any written law to be a right of occupancy;
"roll" means a valuation roll compiled in accordance with the provisions of this Act;
"time of valuation" means–
(a) in relation to a roll, the date of the passing of the resolution causing the roll to be made;
(b) in relation to a supplementary roll, the time of valuation of the roll of which it shall form a part in accordance with the provisions of this Act;
"township" includes the area of jurisdiction of a town council;
"Township Executive Officer" means a Township Executive Officer of a township;
"Tribunal" means the Rating Valuation Tribunal established by section 33 of this Act;
"urban authority" includes a township authority;
"Valuation Surveyor" means the Valuation Surveyor appointed under section 4;
"value of building" means the market value of a building or where the market value cannot be ascertained, the replacement cost of the building.
APPOINTMENT AND POWERS OF VALUATION SURVEYOR (ss 4-5)
(1) The local government authority of the higher level shall subject to this Act appoint a valuation surveyor who shall be responsible for the preparation of a roll or supplementary roll for all the rating authorities within its area of jurisdiction.
(2) The Valuation Surveyor shall be a person who is registered under the provisions of the Professional Surveyors (Registration) Act *, as a Valuer and may be–
(a) a full-time officer of the rating authority;
(b) an officer of the Government Valuation Department who is nominated by the Minister.
(1) The Valuation Surveyor or any person assisting him may–
(a) for the purpose of preparing or checking an entry in a roll or supplementary roll, or for the purpose of preparing or checking any rate, enter into or upon any rateable property at any reasonable hour in the day time and survey or inspect such property;
(b) serve a notice by delivery or prepaid registered post on an owner or any person in apparent occupation or charge of any rateable property, requiring the owner or such person to make a return containing such particulars as may reasonably be required to enable him to correctly value such property;
(c) put to an owner or any person in apparent occupation or charge of any rateable property questions on all such matters as may be necessary to enable him to correctly value such property.
(2) Any person who–
(a) unreasonably refuses access to the rateable property in contravention of the provisions of paragraph (a) of subsection(1);
(b) wilfully fails to make a return in contravention of the provisions of paragraph (b) of subsection (1);
(c) refuses to answer any question lawfully put to him by a Valuation Surveyor or any person assisting him;
(d) wilfully provides false information in answer to any question lawfully put to him or in any return submitted under paragraph (b) of subsection (1),
commits an offence and, on conviction is liable to a fine not exceeding fifty thousand shillings or to imprisonment for a term not exceeding six months, or to both.
VALUATION (ss 6-15)
(1) Subject to the provisions of this section, the Minister may, after consultation with the rating authority concerned, for the purposes of rating assessment, by an order–
(a) declare any area within the council boundary to be a rateable area;
(b) alter the area of any rateable area:
Provided that no order shall be made under this section unless–
This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.