Section 72
of Local Authorities Ordinance, 1996
Section 72
—
(1)
For the purposes of this Part, the local authority may divide its local authority area into two or more parts and may in respect of such separate part or parts impose such rate or rates as may be considered just and proper and the local authority may further impose within such part or parts a differential rating in accordance with the actual usage of the rateable holdings or part thereof.
(2)
Any rate or cess made or levied by a local authority or person under this Ordinance may vary as between different localities within the local authority area, or different classes or descriptions of holdings, or different classes or descriptions of persons.
Rates and other charges to be paid by the owner and until so paid shall be a first charge 73.—
(a)
All rates imposed upon any holding by a local authority and all fees, charges and other moneys which may lawfully be claimed by a local authority in respect of services rendered to or for the benefit of the holding shall be paid by the owner thereof and until so paid shall be a first charge on the holding in respect of which it is assessed.
(b)
If any rate is not paid on or before the date fixed by the local authority under subsection (2), a local authority may, without prejudice to its rights under sections 75 and 83, issue a Warrant of
Attachment in Form A(1) of the Fourth Schedule and cause the same to be registered with the appropriate Land Registry Office where the holding in situated.
58
(c)
A Registrar or Assistant Registrar appointed under section 3 of the Land Code [Cap. 81 (1958. Ed.)] shall on presentation of the
Warrant of Attachment cause the same to be registered against the holding described in the Warrant of Attachment and upon such registration, the local authority shall be deemed to be a chargee of the said holding for purposes of that Code.
[Sub. Cap. A114.]
(2)
All rates imposed by a local authority shall become due and payable on such date or dates as the local authority may fix from time to time by notification published in the Gazette.
[Sub. Cap. A69.]
(2A)
It shall be lawful for a local authority to allow such discount on any rates paid on or before the date on which the same become due and payable as may be approved by the Minister.
[Add. Cap. A114.]
Proceedings in default and surcharge