Malaysia legislation
Section 62
Section 62
(a)
buildings used exclusively for religious worship;
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(b)
holding duly licensed for use exclusively as a public burial or cremation ground, and maintained in such condition as may be required under bylaws made under this Ordinance;
(c)
holding, certified in writing by the State Director of
Education to be premises used by the State or Federal
Government or any educational authority approved by the Federal
Government, exclusively as a kindergarten, school, college or university and not being run for profit;
(d)
holding belonging to a charitable institution established under the Charitable Trusts Ordinance, 1994 [Cap. 7] or any other written laws and used exclusively for charitable purposes as defined in the said Charitable Trusts Ordinance, 1994 [Cap. 7];
(e)
holding belonging to and occupied by the State or
Federal Government;
(f)
holding belonging to and occupied by a local authority.
(g)
[Deleted by Cap. A114.].
(2)
The Majlis Mesyuarat Kerajaan Negeri may, by order published in the Gazette,⎯
(a)
exempt any rateable holding from payment of rates either wholly or partially; or
(b)
direct that any class or particular class of rateable holding shall in lieu of payment of rates, make an annual payment of such amount as may be specified in such order to the appropriate local authority upon such terms and conditions as may be contained in such order.
[Sub. Cap. A114.]
(3)
Every payment in lieu of rates payable under subsection
(2)
shall become due and payable upon such dates as the local authority may prescribe by notification in the Gazette; and thereafter shall be recoverable under this Part in the same manner and upon the same conditions, including payment of interest, as a rate imposed on rateable holding.
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(4)
The annual payment provided for by subsection (2) may be made to vary according to any one or more of the following:
(a)
the locality of the holding exempted from payment of rates;
(b)
the class, description, condition or value of any such holding;
(c)
the class or description of the owners or occupiers thereof.
(5)
Nothing in this section shall affect the liability of any person to pay any other charge or tax to which he may be liable.
Preparation of Valuation List