Local Government Act 1976 · Updated to 1 Dec 2012 · Part XV · Rating and Valuation
148. Proceedings for recovery of an arrear
Feedback & supportFor the recovery of an arrear the local authority may issue a warrant of attachment in Form F of the First Schedule hereto and may seize by virtue thereof any movable property, belonging to the owner or occupier liable to pay the same, which is found within the local authority area and may also seize any movable property, to whomsoever belonging, which is found on the holding in respect of which the arrear is due:
Provided that no warrant of attachment shall be issued by the local authority unless it has served a notice, in Form E of the First
Schedule hereto, posted or delivered to the owner or any one of the
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owners, if more than one, at the last known address, calling on him to pay the arrear within fifteen days of the posting or delivery.
The warrant shall be executed by an officer of the local authority who shall make an inventory of the property attached thereunder, and shall at the same time give notice in Form G of the
First Schedule hereto, to the person in possession of the property at the time of attachment:
Provided that where in the opinion of the officer executing the warrant the value of the movable property to be attached is of a lesser value than the arrear to be recovered or there is no movable property to be attached as in the case of a holding which is vacant or unoccupied no such inventory need be made and in such a case he shall affix a notice in Form H of the First Schedule hereto on some conspicuous part of the holding or any one of the holdings in respect of which the arrear is due to the effect that procedure for the recovery shall be instituted under section 151.
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,
Such officer may break open in the daytime any house or building for the purpose of effecting such attachment.
building
“building” includes any house, hut, shed or roofed enclosure, whether used for the purpose of human habitation or otherwise, and also any wall, fence, platform, underground tank, staging, gate, post, pillar, paling, frame, hoarding, slip, dock, wharf, pier, jetty, landing-stage, swimming pool, bridge, railway lines, transmission lines, cables, redifussion lines, overhead or underground pipelines, or any other structure, support or foundation;
The fee for a warrant of attachment shall be of such amount as the local authority may fix from time to time and shall be costs of the attachment.