Section 63
Preparation of Valuation List
of Local Authorities Ordinance, 1996
—
(1)
The local authority shall cause a Valuation List of all holdings not exempted from the payment of rates to be prepared containing—
(a)
the name of the street or locality in which such holding is situated;
(b)
the designation of the holding either by name or number sufficient to identify it;
(c)
the names of the owner and occupier, if known;
(d)
the annual rateable value of the holding.
(2)
The local authority may, with the approval of the Minister, adopt the existing valuation list prepared under any written law repealed by this Ordinance either wholly or partly and may make amendments thereto for the purposes of subsection (1).
(3)
The Valuation List together with the amendments made under section 69 shall remain in force until it is superseded by a new
Valuation List.
(4)
A new Valuation List which shall contain the same particulars as in subsection (1) shall be prepared and completed once every five years or within such extended period as the Majlis
Mesyuarat Kerajaan Negeri may determine.
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(5)
The Valuation Officer may at his discretion value any holding or holdings jointly or separately.