Rating Act 1967 (No. 24 of 1967).

Country/Territory: Eswatini
Document type: Legislation
Date: 1968
Source: FAO, FAOLEX
Long title: An Act to enable local rates to be imposed and collected by local authorities.

Subject: Land & soil
Keyword: Agricultural land Tax/levy Land valuation Court/tribunal
Geographical area: Africa, Landlocked Developing Nations, Southern Africa
Entry into force notes: The Act commenced on 15 February 1968.

Abstract: Subject to this Act, the local authority may assess and levy a general rate upon all immovable property. The rate assessed shall be subject to the approval of the Minister for Local Administration. As a general principle, each rate shall be made, levied and assessed partly on the valuation of the land without improvements and partly on the value of the improvements, unless the local authority determines that any rate shall be made, levied and assessed on the valuation of the land only or the improvements only. Exemptions from rates shall be made for immovable property: (a) vested in the Government; or (b) used exclusively throughout the year for public purposes. The local authority shall prepare and maintain an up-to-date list of all immovable property which is exempted from the payment of rates. For the purpose of assessing the rates, the local authority shall valuate all immovable property within its area. The valuation shall be entrusted to a valuer, who shall prepare a draft valuation roll containing: (a) the description of the land: (b) the area of the land; (c) the situation of the land; (d) the name of the owner; (e) the nature of the use of the land and improvements; (f) the value of the land without improvements; (g) the value of improvements; (h) the total improved value of the land; (i) a reference to any agricultural certificate granted in the terms of section 13, according to which the valuer may declare a property, used "bona fide" and exclusively for agricultural purposes, as being an agricultural land. The basis of the valuation shall be deemed the ordinary market price of the land.
Full text: English

References - Legislation

Repealed by

Rating Act 1995 (No. 4 of 1995).

Legislation | Eswatini | 1995

Keyword: Land valuation, Tax/levy

Source: FAO, FAOLEX