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Rating Act 1995 (No. 4 of 1995).

Country/Territory
Eswatini
Document type
Legislation
Date
1995
Source
FAO, FAOLEX
Long title
An Act to repeal and replace the Rating Act 1967.
Subject
Land & soil
Keyword
Land valuation Tax/levy
Geographical area
Africa, Landlocked Developing Nations, Southern Africa
Abstract

The competent local authority shall make, assess and levy a general rate each financial year upon all immovable property according to the provisions of Part I of the Schedule. Each rate shall be made, levied and assessed on immovable property on the basis of the valuation of the land and improvements thereon. Section 7 establishes the cases in which immovable property shall be exempted from the payment of rates. Part III of the Act describes the procedure, methods and criteria to be taken into account for the valuation of the land. The local authority may issue a notice, to be published in the Official Gazette, for the following purposes: (a) setting the amount of the rate to be paid; (b) appointing a date on which such rate shall become due and payable; (c) stating that the penalty will become payable in respect of any rate remaining unpaid after the expiry of two months from the date appointed under paragraph (b). Further provisions concern: (a) liability for rates; (b) penalty for late payment of rates; (c) recovery of rate; (d) legal proceedings for recovery of rates; (e) certificate for transfer of immovable property. The Act is completed by one Schedule containing the list of areas to which the Act applies.

Full text
English

References - Legislation

Repeals

Rating Act 1967 (No. 24 of 1967).

Legislation | Eswatini | 1968

Keyword: Agricultural land, Tax/levy, Land valuation, Court/tribunal

Source: FAO, FAOLEX