Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
136. Minimum rate payable
Feedback & supportWhen the rate in respect of any holding imposed is less than five ringgit in one year, no rate shall be payable.
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,
Preparation of Valuation List
Local Government 93