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Rating Act.

Pays/Territoire
Kenya
Type du document
Législation
Date
1963 (1977)
Source
FAO, FAOLEX
Titre complet
An Act of Parliament to provide for the imposition of rates on land and buildings in Kenya; to amend the law relating to valuation and rating in Kenya; and for purposes connected therewith and incidental thereto.
Sujet
Terre et sols
Mot clé
Évaluation foncière Taxe/impôt
Aire géographique
Afrique, Afrique Orientale
Résumé

The Act provides for the imposition of rates on land as defined by the Valuation for Rating Act and related matters. Rates shall be levied by local authorities (“rating authority”) to meet liabilities of the general rate fund, the county fund or the township rate fund. The rating authority may, for the purposes of levying rates, adopt: (a) an area rate calculated with an alternative method of area rating as specified; (b) an agricultural rental value rate; or (b) a site value rate or a site value rate in combination with an improvement rate. An "agricultural rental value rate" means a rate levied on the annual value of agricultural land as calculated in accordance with provisions of this Act. For Government land or Community land an annual contribution in lieu of any rates levied under this Act shall be paid to the rating authority for each financial year.

Texte intégral
Anglais

Références - Législation

Implementé par

Rating Rules.

Législation | Kenya | 1956 (1958)

Mot clé: Évaluation foncière, Taxe/impôt

Source: FAO, FAOLEX