Malaysia legislation
Section 84
Section 84
(1)
Where it appears to the Authority that any work, improvement or undertaking which the Authority is authorised to do or execute is for the special benefit of any particular part of the rating area a special rate not exceeding ten per centum of the rateable value appearing in the valuation list may be levied subject to the provisions of this Ordinance and in addition to the rates payable under section 82 for defraying the expenses incurred in doing or executing such work, improvement or undertaking.
(2)
A special rate when made shall be levied upon all the rateable property situated within the part or parts of the rating area to be specially benefited.
(3)
(a)
Before any special rate is made the Authority shall cause plans of any works intended to be executed under this section and a detailed estimate of the probable cost thereof to be made and shall give notice of its intention to make such special rate as provided in paragraph (b) of this subsection and such plans and estimate shall be deposited in the office of the Authority and shall be open at all reasonable hours for inspection by
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all persons interested therein during the time specified in the notice of intention to make the special rate.
(b)
Every notice of intention to make a special rate shall be published once in the Gazette and in such manner as the Authority considers adequate notice to the inhabitants of that part of the rating area affected and such notice shall state the intention of the Authority to make the special rate, the purposes for which the rate is required, the exact boundaries of the part or parts of the rating area upon which the rate is to be levied, a list of the titles to land comprised or partly comprised within the said boundaries or a reference to a map deposited for inspection at the office of the
Authority on which such titles are depicted, the percentage of the annual value to be levied on the property intended to be rated, the place at and the period (to commence not less than twenty-one days before the last day for lodging objections and ending on that day) during which the plans and estimate of the said works may be inspected, the day (not being earlier than the twenty-first day after the publication of the notice in the
Gazette) on or before which any person may lodge objections to the levying of such special rate, the place at which such objections are to be lodged and the date and place appointed for the hearing of objections.
(c)
Objections to a special rate shall be in writing signed by the person making the same and shall be lodged at the office of the Authority and a copy thereof shall be sent forthwith by the Authority to the Rating Appeals
Tribunal. The President of the Tribunal shall upon the day appointed by him for the hearing of objections, if there be no objections received within the time limited for the lodging thereof, report the fact to the Minister or, if any objection shall have been so lodged, the Tribunal shall hear and inquire into all such objections and shall also hear the reply (if any) of the
Authority to the objections and shall forward all the objections together with a record of the hearing and inquiry and a report thereon to the
Minister. The Authority may be represented at such hearing by any person appointed by it and any objector may appear at such hearing in person or by agent.
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(d)
At the hearing of objections under this section, the Tribunal shall follow the same procedure and shall have the same powers as when hearing objections under section 79. [Corr. 1963 vol. p.Lxxxi]
(e)
The report of the Tribunal and documents forwarded therewith shall be submitted to the Minister who, before deciding whether to consent to such special rate may –
(i)
cause such modifications to be made in the proposals of the
Authority contained in the notice published under the provisions of paragraph (b) of this subsection as he may think fit and the matter shall then be referred back to the Tribunal for further inquiry and report; or
(ii)
require any question on which he may wish to have the opinion of the Judge or Magistrate nominated under the provision of subsection (1) of section 81 to be referred accordingly and every such reference shall include particulars of the parties believed to be interested in the matter referred. After hearing all parties named in the reference who wish to be heard the Judge or Magistrate, as the case may be, shall determine the question referred for his opinion, and shall cause such determination to be forwarded to the Minister.
(f)
Upon the consent of the Minister having been given to the levy of a special rate the same may be levied annually (during such period as the
Minister shall determine) by resolution of the Authority and the date for payment thereof shall be fixed by such resolution, and such rate shall become due and payable as provided by section 86.
Power to remit rates and to vary the valuation list.