Section No :  
1980 Revised version
RATING AND VALUATION
Marginal Notes
1. This Ordinance may be cited as the Rating and Valuation Ordinance.
2. Application of Ordinance.
3. Rating authorities and areas.
4. Meaning of "the appointed year",
5. Rates to be made and , levied by rating authorities in accordance with Ordinance.
6. General rate and special rate.
7. Sanction of Minister in certain cases.
8. Uniformity of rate.
9. Minimum amount to be recovered as rate.
10. Making and operation of rate.
11. Publication of rate.
12. Directions of Minister as to making of rates.
13. Rate Book.
14. Amendment of Rate Book.
15. Meaning of " rateable property ".
16. Liability of lessee or tenant of state property to pay rates.
17. Exemption for places of worship, charitable institutions, schools, &c.
18. Exemption for burial and cremation grounds.
19. Exemption in the case of special rates.
20. Quinquennial lists.
21. Rating divisions and quinquennial lists for such divisions.
22. Form, &c, of draft lists
23. Preparation of draft quinquennial list.
24. Preparation of draft supplemental lists.
25. Cases where supplemental list is not to be made .
26. Revision of drafts lists by Local Government Valuer.
27. Deposit and inspection of draft lists.
28. Notice of valuation.
29. Objections to draft list.
30. Procedure upon receipt of objections.
31. Hearing and determination of objections.
32. Notice of decisions, and alterations of lists.
33. Provision as to time for determination of objections.
34. Final approval of lists by rating authorities.
35. Action in District Court or Primary Court for revision of decision upon objections.
36. Hearing and determination of actions and appeals in actions.
37. Amendments of lists in consequence of actions.
38. Appeals to Government agent from decisions of Village Councils.
39. Quinquennial list and supplemental lists to be valuation list.
40. Rate to be levied notwithstanding pending objections or actions.
41. Making of provisional lists.
42. Effect of provisional list.
43. Valuation of hereditaments containing machinery and plant.
44. Valuation by reference to capital site value of land.
45. Subdivision or consolidation of property for purposes of valuation lists.
46. Power to call for returns, documents and evidence.
47. Effect of statement or declaration as to value of property.
48. Power to enter premises. &c.
49. Offences.
50. Preparation of lists in case of default by rating authority.
51. Lists not to be rendered invalid by certain failures or omissions.
52. Rates to be payable quarterly.
53. Demand notes.
54. Remission for unoccupied buildings.
55. Warrant for recovery of rates.
56. Power of local authority to waive amount due in respect of rates.
57. Amount of costs leviable under warrant.
58. Restrictions as to seizure of property.
59. Order in which properly must be seized.
60. Power to break open buildings.
61. Sale of property seized.
62. Surplus of proceeds of sale to be paid to owner on demand.
63. Power of rating authority to purchase immovable property sold under warrant.
64. Certificate of sale to purchaser other than rating authority.
65. Certificate of sale where purchaser is rating authority.
66. Power of authority to sell immovable property vested in the authority.
67. Deduction of rates paid by tenant.
68. Provision for cases where mortgaged property is seized.
69. Payment by rating authorities of expenses of Local Government Valuer.
70. Expenses of Ordinance to be met out of funds of authorities.
71. Service of notices, &c.
72. Valuation, &c not to be impeached for mistake or want of form.
73. Appointment of Local Government Valuer and other officers.
74. Regulations.
75. Interpretation.
76. Modification of Ordinances mentioned in the schedule
77. Application of Ordinance to rates, valuation lists, &c, made in respect of the appointed year.
78. Ordinance not to apply to taxes under police Ordinance.