Malaysia legislation
Section 94
Section 94
(1)
Where the rate imposed or levied on any property remains unpaid for a period of three months after the same becomes due and payable, the Authority may apply to a Court of a Magistrate of the First Class for a summons to the owner to show cause why the amount thereof should not be charged upon such property, and upon the hearing of such summons and upon proof being given to the satisfaction of the Court that the said rate is due and payable and has not been paid, the Court may order that such amount be charged upon such property:
Provided that no rate shall be charged which is more than six years overdue or which was due by any previous owner of the property.
(2)
Every such order when registered at the Land Officer shall be deemed to be a charge created by the owner of such land under the Land Ordinance [Cap. 68.] in favour of the
Authority and the provisions of that Ordinance shall apply accordingly.
(3)
The money secured by every such charge shall include any costs incurred by the Authority in obtaining the order creating the same and registering the same together with interest at the rate of eight per centum per annum from the date of such order down to date of satisfaction of such order.
Liability of joint owners.