163. Provision for rating buildings on State or reserved land

Terms defined in s 2

• annual value

  annual value

  Defined · s 2

  “annual value” means the estimated gross annual rent at which the holding might reasonably be expected to let from year to year the landlord paying the expenses of repair, insurance, maintenance or upkeep and all public rates and taxes: Provided that— (a) in estimating the annual value no account shall be taken of any restrictions or control on rent in so far as it limits the rent which may be required by a landlord or recovered from a tenant of a holding; (b) in estimating the annual value of any holding in or upon which there is any machinery used for any or all of the following purposes: (i) the making of any article or part of an article; (ii) the altering, repairing, ornamenting or finishing of any article; (iii) the adapting for sale of any article, Local Government 13 the enhanced value given to the holding from the presence of such machinery shall not be taken into consideration, and for the purposes of this paragraph “machinery” includes steam engines, boilers or other motive power belonging to such machinery; (c) in the case of any land— (i) which is partially occupied or partially built upon; (ii) which is vacant, unoccupied or not built upon; (iii) with an incomplete building; or (iv) with a building which has been certified by the local authority to be abandoned or dilapidated or unfit for human habitation, the annual value shall be, in the case of subparagraph (i), either the annual value as hereinbefore defined or ten per centum of the open market value thereof at the absolute discretion of the Valuation Officer, and in the case of subparagraphs (ii), (iii) and (iv) the annual value shall be ten per centum of the open market value thereof as if, in relation to subparagraphs (iii) and (iv), it were vacant land with no buildings thereon and in all cases the local authority may, with the approval of the State Authority, reduce such percentages to a minimum of five per centum; (d) where in respect of any particular holding, in the opinion of the Valuation Officer, there is insufficient evidence to base a valuation of annual value upon, the Valuation Officer may apply such methods of valuation as in his opinion appears appropriate to arrive at the annual value;

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• building

  building

  Defined · s 2

  “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;

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• holding

  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,

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• land

  land

  Defined · s 2

  “land” includes things attached to the earth or permanently fastened to anything attached to the earth;

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• local authority

  local authority

  Defined · s 2

  “local authority” means any City Council, Municipal Council or District Council, as the case may be, and in relation to the Federal Territory means the Commissioner of the City of Kuala Lumpur appointed under section 4 of the Federal Capital Act 1960;

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• occupier

  occupier

  Defined · s 2

  “occupier” means the person in occupation of the premises in respect of which the word is used or having the charge, management or control thereof either on his own account or as agent of another person but does not include a lodger;

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• State Authority

  State Authority

  Defined · s 2

  “State Authority” means,— (a) in relation to the States of Peninsular Malaysia, the Ruler-in-Council or Governor-in-Council of a State and includes in Negeri Sembilan the Yang di-Pertuan Besar acting on behalf of himself and the Ruling Chiefs; and ________________________________________________________ *NOTE—This Act has been repealed by Water Services Industry Act 2006. Local Government 17 (b) in relation to the Federal Territory, the Minister charged with the responsibility for local government;

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