Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
133. Duration of rate
Feedback & supportThe rates referred to in sections 127 and 128 shall endure for any period not exceeding twelve months and shall be payable half-
92 Laws of Malaysia ACT 171
yearly in advance by the owner of the holding at the office of the local authority or other prescribed place in the months of January and
holding
“holding” means any land, with or without buildings thereon, which is held under a separate document of title and in the case of subdivided buildings, the common property and any parcel thereof and, in the case of Penang and Malacca,
July and shall be assessed and levied in the manner hereinafter provided.
Exemption from rates