Property Tax Act(CHAPTER 254)
Table of Contents
Long Title
Part I PRELIMINARY
1 Short title
2 Interpretation
Part II ADMINISTRATION
3 Appointment of Comptroller and Chief Assessor
4 Responsibility of Comptroller
5 Delegation of powers
Part III IMPOSITION OF PROPERTY TAX
6 Charge of property tax
6A Valuation by gross receipts
7 Refund on unoccupied buildings
8 Refund for energy conservation
Rates of Tax
9 Rates of tax
Valuation List
10 Valuation List
11 Adoption of Valuation List
12 Notice of Valuation List to be published
13 Payment to account of tax
14 Notice of objection to Valuation List
15 Authentication of Valuation List
16 Returns to be made by owners
17 Occupier to furnish name of owner
18 Notice of chargeability to be given by property owners
19 Notice of transfer of property
Amendment of authenticated Valuation List
20 Amendment of Valuation List
21 Tax on new buildings, etc.
22 Collection of taxes under section 21
Part IV APPEALS
Valuation Review Board
23 Valuation Review Board
24 Salaries, fees and allowances to members
25 Clerk to Board
26 Committee of Board
27 Chairman
28 Casting vote
29 Notice of appeal
30 Copy of notice to be sent to the Chief Assessor, etc.
31 Chief Assessor or Comptroller to submit report
32 Time and place for hearing of appeals
33 Powers of Board
34 Board’s decision to be final
Appeals to High Court
35 Appeals to High Court
Part V COLLECTION AND RECOVERY OF TAX
36 Arrears of rates levied under Local Government Ordinance 1957 and Municipal Ordinance
37 Proceedings in default
38 Tax may be paid by instalments
38A Appointment of agent for recovery of tax
38B Recovery of tax
39 Proceedings for recovery of arrears
40 Attachment
41 Application of proceeds
42 Title conferred by purchase at sale under section 39 (1) (b)
43 Cost of proceedings for recovery of arrears
44 Power to stop sale
45 Application to court
46 Security to be given
47 Liability for payment of taxes of transferor who has not given notice
48 Assessment, etc., not to be impeached for want of form
Part VI NAMES AND NUMBERS
49 Names of buildings, estates or streets
50 Numbers on properties
50A Penalty for numbering or naming property, estate or street without authority of Comptroller
51 Penalty for destroying name and number
52 Disputed expenses to be determined by Magistrate’s Court
53 Recovery of expenses and costs payable by owners
Part VII GENERAL
54 Power to enter upon lands for purposes of this Act
55 Penalty for obstructing Comptroller, etc., in carrying out his duties
55A Offence to furnish false information
56 Receipts and notices may be given by officer authorised thereunto
57 Service of notices
57A Service of summons
58 Court for trial of offences under this Act
59 Comptroller, etc., may direct prosecution
60 Property tax officer may demand names and addresses in certain cases
61 Saving of prosecutions under other laws
62 General penalties
63 Power to compound offences
64 Tax remission
65 Inaccuracies in documents
66 Evidence
67 Validation of documents, etc.
68 Regulations
Legislative History