Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
135. Exemption or reduction of rate
Feedback & supportWhen any holding or part thereof is used exclusively for recreational, social or welfare purposes and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of all or any rates or may reduce any rate imposed on such holding or such part thereof.
holding
Defined · s 2
“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,