CHAPTER 192
RATING ACT

Arrangement of Sections

   Section

PART I
PRELIMINARY

   1.   Short title

   2.   Interpretation

PART II
APPOINTMENT AND POWERS OF VALUATION SURVEYOR

   3.   Appointment of valuation surveyor

   4.   Powers of valuation surveyor

PART III
VALUATION

   5.   Declaration of rateable areas

   6.   Rateable property

   7.   Assumptions for price of rateable property on open market

   8.   Main roll

   9.   Notification of lease-holders before inspection of property

   10.   Supplementary roll

   11.   Effective date where interval between date of approval of main roll and next rate period is less than three months

   12.   Effective date where date of commencement of rate period within which supplementary roll is approved is earlier than event giving rise to inclusion of any rateable property in supplementary roll

   13.   Leaseholder of shortest term deemed to be leaseholder of property

   14.   Delivery and attestation of main roll or supplementary roll

   15.   Notification of publication of main roll or supplementary roll

   16.   Inspection of main roll or supplementary roll

   17.   Objection to main roll or supplementary roll

   18.   Alteration of main roll or supplementary roll

   19.   Notice requiring re-valuation

PART IV
RATING

   20.   Determination and levying of ordinary rate

   21.   Determination and levying of special rate

   22.   Differential rating

   23.   Remission of rates

   24.   Duty to pay rates

   25.   Recovery of rate

   26.   Evidence of rate

   27.   Duty of occupier to supply information

   27A.   Attachment of rent due to leaseholder

PART V

   28.   Constitution of Rating Valuation Tribunal

   29.   Appointment of Secretary and staff

   30.   Jurisdiction

   31.   Quorum

   32.   Vacation of office of member

   33.   Declaration of interest

   34.   Decision by majority opinion

   35.   Procedure

   36.   Appeal

   37.   Expenses of Tribunal

   38.   Allowances

PART VI
MISCELLANEOUS

   39.   Offences and penalties

   40.   Rules

   41.   Regulations

   42.   Repeal

      FIRST SCHEDULE

      SECOND SCHEDULE

AN ACT

to provide for the declaration of rateable areas; to make provision for the assessment of rateable property; to provide for the levying of rates; and to provide for matters connected with or incidental to the foregoing.

[20th June, 1997]

Act 12 of 1997,

Act 9 of 1999.

PART I
PRELIMINARY

1.   Short title

This Act may be cited as the Rating Act.

2.   Interpretation

In this Act, unless the context otherwise requires—

"agricultural land and buildings" means land used primarily for the purposes of agriculture, and land and buildings situated in areas previously designated as Reserves and Trust lands provided for in the Laws repealed in the Schedule to the lands Act but does not include—

      (a)   a hotel, a motel, an inn, guest house or lodge as provided for under the Hotels Act;

      (b)   a bar, tavern or cocktail lounge as provided for under the Liquor Licensing Act;

      (c)   a retail shop including a butchery or a wholesale shop as provided for under the Trades Licensing Act;

      (d)   a warehouse which is not used for agricultural purposes;

      (e)   land and buildings that are used exclusively as office accommodation;

      (f)   dwelling houses let to a tenant or occupied by a person who is not engaged or connected to the carrying on of agriculture; and

      (g)   land and buildings used for processing and manufacturing purposes;

[Ins by s 2(d) of Act 9 of 1999.]

“Board” means the Zambia Railways Board established by the Railways Act;

“Chairperson” means the Chairperson of the Tribunal, appointed under section 28;

“council” shall have the meaning assigned to it in the Local Government Act;

“council certificate of title” shall have the meaning assigned to it in the Housing (Statutory and Improvement Areas) Act;

“developed” in relation to land, means land which has improvements on it;

“effective date” means—

      (a)   in relation to a main roll, the date of commencement of the next roll period following the date upon which the main roll is approved by the Tribunal and shall be subject to the exception set out in section 11; and

      (b)   in relation to a supplementary roll, the date on which the supplementary roll is approved by the Tribunal and shall be subject to the exception set out in section 12;

“head of a mission” shall have the meaning assigned to it in the Schedule to the Diplomatic Immunities and Privileges Act;

“improvement” means—

      (a)   the whole or any part of a building or structure of whatever material constructed, which is capable of beneficial use or occupation and which is of a sufficiently permanent nature;

      (b)   any work done, services provided, or materials used, on land by the expenditure of money or labour; or

      (c)   carrying out of any building, engineering or other operation in, on, over or under, land, or the making of any material change in the use of any building or land but does not include any commercial or industrial plantation or any growing crops of the class “fructus industrials” of a permanent nature;

[Am by s 2(c)(i),(ii) of Act 9 of 1999.]

      (ii)   …

[Rep by s 2(c)(iii) of Act 9 of 1999.]

[Note: “improvement” (c)(i) aligned with (c) by s 2(c)(i),(ii) of Act 9 of 1999.]

“improvement area” shall have the meaning assigned to it in the Housing (Statutory and Improvement Areas) Act;

“leaseholder” means a person in whom a statutory lease, sublease or under lease is vested and who has privity of estate with the reversioner entitled to the reversion immediately upon the determination of that term, subject to the conditions laid down in section 13;

“main transmission of power” means transmission of power from the generation plant or point of supply in, or on, any rateable property up to and including—

      (a)   in the case of electrical power, the first transformer in any circuit, or, where the first transformer precedes any distribution board or where there is no transformer, the first distribution board;

      (b)   in the case of transmission by shafting or wheels, any shaft or wheel driven directly from the prime mover;

      (c)   in the ease of hydraulic or pneumatic power, the point, where the main supply ceases, excluding any branch service piping connected with such main supply;

      (d)   in the case where, without passing beyond the limits of the main transmission of power, power is transmitted to another rateable property, the point at which the power passes from the first rateable property;

“member” means a member of the Tribunal;

“occupier” means a leaseholder, tenant, caretaker or any other person in occupation of any property within a rateable area, or any leaseholder of untenanted or vacant property;

[Subs by s 2(a) of Act 9 of 1999.]

“operational purpose” means the actual carrying out of the technical functions forming the primary purpose of a public utility undertaking, including the maintenance of plant and machinery, but does not include any purpose concerned with the administration, management or financing of that undertaking;

“premises of a mission” means the building or parts of buildings and the land ancillary thereto, used for the purposes of the mission including the residence of the head of the mission;

“primary transformation of power” means any transformation of electrical power by means of a transformer at any point in the main transmission of power;

“principal officer” shall have the meaning assigned to it in the Local Government Act;

“property” includes land having any improvement on it;

“rate” means a levy on property;

“rate period” means the period for which rates are levied following the passing of a resolution under section 20;

“rateable area” means any area declared as a rateable area in section 5;

“rateable machinery or plant” means—

      (a)   machinery and plant, together with the shafting, pipes, cables, wires and other appliances and structures accessory to the machinery and plant which are used mainly or exclusively in connection with either of the following purposes;

      (i)   the generation, storage, primary transformation or main transmission, of power in, or on, any rateable property; or

      (ii)   the healing, cooling, ventilation, lighting, drainage or supply of water to the rateable property or the protection of the rateable property from fire;

      (b)   lifts or elevators in a building;

      (c)   structures or parts of structures used for storage purposes and not being an integral part of a manufacturing operation or trade process;

“rateable property” means property that is not exempt from the payment of rates under this Act;

[Subs by s 2(b) of Act 9 of 1999.]

“rateable value” means the price which the rateable property would be expected to realise if sold on the open market as at the time of valuation and on the assumptions set out in section 7;

“rating authority” means any council within whose boundaries a rateable area falls;

“serviced” in relation to land means the provision of services such as water and road network;

“Sheriff” shall have the meaning assigned to it in the Sheriff’s Act;

“Statutory Housing Area” shall have the meaning assigned to it in the Housing (Statutory and Improvement Areas) Act;

“surveyed” in relation to a property, means a cadastral survey for that property has been approved in accordance with the provisions of the Land Survey Act;

“Surveyor-General” means the Surveyor-General appointed under the Land Survey Act;

“Tanzania-Zambia Railway Authority” means the Tanzania-Zambia Railway Authority established under the Tanzania-Zambia Railway Act;

“time of valuation” means—

      (a)   in relation to a main roll, the date of the passing of the resolution causing the main roll to be made;

“Tribunal” means the Rating Valuation Tribunal constituted under section 28;

“Valuation surveyor” means a valuation surveyor appointed under section 3;

      (b)   in relation to a supplementary roll, the time of valuation of the main roll of which it shall form a part in accordance with this Act;

“transformer” means any plant which changes the pressure, frequency, form of current or electrical power to another pressure, frequency or form current but does not include any plant which forms an integral part of an item of plant or machinery in, or on, the rateable property for manufacturing operations or trade processes;

“Vice-Chairperson” means the Vice-Chairperson of the Tribunal appointed under section 28.

PART II
APPOINTMENT AND POWERS OF VALUATION SURVEYOR

3.   Appointment of valuation surveyor

   (1) The rating authority shall, subject to the approval of the Minister and subject to sub-section (3), appoint a valuation surveyor who shall be responsible for the preparation of a main roll or supplementary valuation roll for the rating authority.

[S 3(1) am by s 3(a) of Act 9 of 1999.]

   (2) The valuation surveyor appointed in accordance with sub-section (1) shall be a person who is registered, under the Valuation Surveyors’ Act as a valuation surveyor and shall be an officer of the Government Valuation Department—

[S 3(2) am by s 3(b)(i) of Act 9 of 1999.]

      (a)…

[S 3(2)(a) rep by s 3(b)(ii) of Act 9 of 1999.]

      (b)…

[S 3(2)(b) rep by s 3(b)(ii) of Act 9 of 1999.]

      (c)…

[S 3(2)(c) rep by s 3(b)(ii) of Act 9 of 1999.]

Provided that a Valuation Surveyor engaged in private practice other than a full time officer of a rating authority may be appointed under sub-section (1) where the Government Valuation Department is unable to undertake the preparation of a main or supplementary valuation roll of a rating authority.

[S 3(2) proviso ins by s 3(b)(ii) of Act 9 of 1999.]

   (3) Notwithstanding sub-section (1), where the rating authority seeks to appoint a valuation surveyor to prepare a supplementary roll, other than the valuation surveyor who prepared the main roll for that rating authority, the rating authority shall submit the name of that valuation surveyor to the Minister for approval before that surveyor is appointed.

   (4) The appointment of a valuation surveyor other than an officer of the Government Valuation Department rating authority shall be subject to the regulations made under the Zambia National Tender Board Act.

   (5) Subject to any directions that may be given by the Minister as to the appointment of a valuation surveyor, a rating authority shall pay all fees and expenses incurred by the valuation surveyor in respect of the surveyor’s duties under this Act.

[S 3(5) am by s 3(c) of Act 9 of 1999.]

4.   Powers of valuation surveyor

   (1) The valuation surveyor or any person assisting the valuation surveyor shall—

[S 4(1) am by s 4 of Act 9 of 1999.]

      (a)   for the purpose of preparing or checking an entry in a main roll or a 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 that property;

      (b)   serve a notice by delivery or prepaid registered post on leaseholder or any person in apparent occupation or charge of any rateable property requiring the leaseholder or that person to make a return in the form prescribed in the First Schedule; or

      (c)   put to a leaseholder or any person in apparent occupation or charge of any rateable property questions on such matters as may be necessary to enable the valuation surveyor to correctly value that property.

   (2) Any person who—

      (a)   unreasonably refuses the valuation surveyor access to the rateable property in contravention of paragraph (a) of sub-section (1);

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