Malaysia legislation
Section 85
Section 85
Notwithstanding anything in this Ordinance contained, it shall be lawful for the Authority from time to time and at any time-
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(a)
to remit any rate imposed on any rateable property in any case in which any part of such rateable property has been demolished since the date of the making of the valuation list, and in such other cases as may be approved by the Minister;
(b)
to cause any rateable property omitted from the valuation list or new rateable property to be valued in the manner hereinbefore provided, and to cause the current rate to be collected in respect thereof;
(c)
to cause a valuation to be made of any rateable property which is subdivided after the date when the valuation in respect of such property has become final, and to cause the valuation to be apportioned according to the subdivision of the said property, and to cause any rate due in respect thereof to be assessed and collected according to such subdivision;
(d)
to cause a fresh valuation to be made of any rateable property which, from any cause particular to such property arising since the last valuation thereof, has materially increased or decreased in value and to cause the current rate to be collected in respect thereof;
(e)
to cause any error appearing in the valuation list from time to time in force to be corrected in any case where any change of ownership or occupation of the rateable property has occurred since the making of such list or where some clerical error or some error as to the nature of the interest valued or the name of the owner has been made in such list, and to cause any rate due in respect thereof to be collected according to the corrected list;
(f)
where a part only of any rateable property not separately valued in any valuation list is or may be subject to a special rate under section 84 to cause an apportionment of the value of such property appearing in such list to be made as between the part thereof which is or may be subject to any special rate as aforesaid and the remaining part which is not subject to such special rate:
Provided that-
(i)
upon the making of any valuation, revaluation, correction and apportionment under paragraphs (b), (c), (d), (e) and (f) the same forms shall be observed and the same proceedings taken as nearly as can be, mutatis mutandis, as are
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hereinbefore set forth with regard to valuations, except that in the case of any valuation under paragraphs (c), (d), (e) and (f) the prescribed notices may in the discretion of the Authority be served in writing upon the person interested instead of being published as aforesaid;
(ii)
in the case of any property which is added to the list under paragraph (b) of this section or the value of which is increased under paragraph (d) of this section if as the result of any objection thereto the value of the said property be fixed at a sum less than that on which the last preceding rate has been levied, the owner shall be entitled to a refund of any rate paid by him in excess of that which would have been paid if the rate had been levied on the value as fixed by the Tribunal;
(iii)
where property is added to, or removed from the valuation list during the course of the years, rates will be charged in the proportion that the number of completed months during which the property was on the list bears to the whole year;
(iv)
any amendment made under this section may, at the discretion of the Authority, have regard to the level of annual values prevailing as at or about the time current Valuation List was prepared.
When rates become due.