Rating Act 1967 (No. 24 of 1967)

LOCAl.. GOVl;Il\'lMllNT: set 2iJ,·/1967 THE RATING ACT Dais of commencement: 15th February, 1968. Date 0/ Assent: 2211d January, 1968. Arrangement of Sections PART I PRELIMINA..RY 1. Short tit Ie. 2. Application. 3. Inrerpretation. PART II RATI:-fO OF I;V~MOVA..'lLE PROPEP.TY 4. General rate, 5. Rating of agricultural lacd and I.!iff~rcnthl rates. 6. Method of raring. 7. E;U=:HllJ lj ens :. om rates, 8. Deterruiaatlonof exemption Irorn rates. P.'I..:~T III 'fALU!::1')N 9. 10. 11. 1:. 13. 14. 14.bIS. 15. 16. 17. 13. 19. General valuation. J)<:cla:::~!ioo of v:u'v·u. Draft valuatiou roll, Basis of valuation. Agricultural certificate. Power of entry and inspection. Returns to be made by owner at occupier. Inspection of, and objections to draft valuation roll. Notification of valuation to owners. Appointment of valuaucn courc, Hearing of abjections. Certification 0 f valuatio.c. roll. STATtJT"".:.S 01' SWAZILAND :::0. Mi,lor errors in valuation roll, 21. Date of operation of valuation roll. 22. Purchase and insrcctiou of valuation roil. 23. Interim valuations. :::4. Supplementary valuation roll. 25. Rigilt of appeal. 26. Collector of rates. 27. Notification of rates and dale of payrnent. 28. Assessment of rates. :9. Li.:t:::ut:' fer rates, 30. r-~l~;'.;:y fer late pymer,: of rates. 31. P""covcr; c·f ra.cs, 32. Legal ;r-oce-:dings for recovery of rates, 33. Certificate fer transfer oi immovable ;)ro!,ertj'. 34. R:.t:..ble property becoming exempt frcm rates, 35. R::-::li%:.::" of rates, 1'1S.T V 36. Returns 0: transfers of property. 37. Servi;:;g vi notices and documents. 33. Evide:-.ce. 39. Def:l'J:~iD~ Iocai authorities. 40. Recovery O[ cost oi valuations. 43. Tcrrninaticr; of q;,;i:rer:t.. Schedule, LOCAL OOVEllNM£NT: ACT 24/1967 u.l-J. PART I PR.E!..IMINARY An Act to enable local rates to be imposed and collected by local authorities. Short title. I. This Act may be cited as the I<..:tti~3 Act, 1967. Application. 2, 0) This Act shall apply to the areas referred to ill Part I of rbe :,ichedule. (2) The Minister may, from rime to time ".menrl th .. ~kh ..(h.il.. hy n(Hie", pu hl ixhed in the Gazette and any such amendment shall take effect from the date of publication of such notice or such later date as the MiniSH:r ill such ncrice may determine. Interpretation. J. lD this Act, unless the context otherwise requires "agricultural land' means land or improvements in respect of which there is a eurrcnt ccrrificacc gi VCIl under secucn r::: j "area", in relation to a local authority, means as the circumstances require (a) the town board or town council area In accordance with the law C:>lduushwg the town beard or town couacil ; Or (b) the area of the local government organ in accordance with the law establishing such organ: Or (c) the area of town or township within the district of the district commissioner: "financial year", in relation to any local authority, means any period of twelve months which the Minister may. by notice published in the Gazette, appoint ill u::s~co.:;t of such local auchoriry ; "immovable property" does Dot include a street, but otherwise means land and any improvements thereon, as hereinafter defined; "improvements" means ::my building, structure or erection of an immovable nature for whatever purpose it is used including, in particul..:, but without affecting the generality of the foregoing, any tank or silo, any swimming: bath and my tennis court, but excluding any 3 STATUTr.s OF SWAZILAND (1I) plant or machinery, ss,J (b) tank or silo h:lv;nH :l. capacity of less than 3,000 cubic Icct ; (5S cubic metres) (c) embankment or terrace or any culvert or drain or any other structure used solely for the purpose of draining any land; Cd) bridge, ramp or railway track; (e) electricity suprly lines and transformers, public water supplies and sewerage: plant or equipment; "local authority" me:ms (a) a Town Board or Town Council established under the Urban Government Act, No.8 of 1969; (which Act repealed the Town Management Pl vd.lHldliun No.4 of 1964); (b) any other organ of local government duly established under any law; or, (c) in rcsr-ect of ony b.r:il net f;:!lillg under V..!l dl,;! u pl i (n) ur CD), the district commissioner; "magistrate" means a magistrate for the purposes of tile Magistrate's Courts Act No. 66 of j 938. "Minister" means the Minister for Local Administration; "occupier" means n person in actual occupation of immovable property, with out n:gJ.ru tu (he title under which he occupies; "owner" ill relation to immovable property mcaos (a) the person in whom the legal title to such property is vested; (b) where the person in whom the legal title to such property is vested, is insolven t or dead or of unsound mind, or in the case of a company I is being wound up, the person in whom the administration of such nroncrtv is vested as trustee, executor, curator, arlrnirristr-atoj or liquidator as the case may be; (c) where such property has been leased fur a period of fifty years or more, the lessee of such properly; (If) whci e the pt:l sun who ls the owner of such property in terms 01 paragraph (a), (b), or (c), as the case may be, is absent, the agent or person receiving the rent of such property; (e) where such property is beneficially occupied under a fideicornmis sum, usufruet or other sc ..-jtudc, VI I iuht iJlhJ1Ul!UlIS thereto, the LOCAL GOVERNMENT: .Iocr 24/1967 ss,3~5 "rateable. property" means immovable property in respect of which the.owner is not wholly exempted fram the payment of rates in terms of section 7; "rate" includes penalty, collection charge or costs allowed in legal proceedings payable in terms of this Act; "street" means street. road. lane, avenue, by. road. passage, thoroughfare or other right of way and includes bridge, subway, pavement, footpath. sidewalk. drai n, culvert or the Iike therein: "time of valuation" means. in respect of (a) a general valuation, the date of the passing of the resolution of the local authority causing the valuation to be made; and, (b) an interim valuation, the time of valuation applying to the imme di;J.!c!y urecedi0 II ll:enernl valua I ion; "town" or "township" me2QS a town or township, including a private township, established or reccgnized as such or deemed to be such under any law: "th~ 11)"'0 d,.rlr" n1"RI'"\~ the r:hi",f ext'l'.l1l'YI' om"",,, ,..,f a Incal aurhnrirv or the district commissioner where he is the local authority; "the treasurer" means the orficer appointed by the local authority to be respons ibie for managing the financial bUSin~3S of such aurhonrv: "valuer" means a competent person or firm appointed by the Minl.:it~r to carry out any valuation under this Act, and. "valuation court" means a court appoinred under section 17. PART II RATING OF IMMOVABLE PROPERTY Generttl rate, 4. (1) Subject to this Act. the tocal autnonty may, as etten as may be deemed necessary in respect of each financial year, assess and levy a general rate upon all immovable property within the area of such local authority, if it is Jon area to which. this Act applies. (2) TIle rare assessed shall be subject to the approval of the Minister. Rating 0/ agricuhural laud and differentia! rates. ,. (1) The ('I te charged uoon rureable VCl.Jues uf ..gricul rural land ~(1 'loll be fifty l!:::l <.£.It U'11 of the general rate. or such other percentage as the local aurhoriry, with the approval 01 the M inister, may decide. j SlATUTES OF ~WAZILAND ss.s-7 (2) If a local autnoritv is unable or fails to or for any other reason does not, supply in any portion of its area to which this Act applies, any of the following services r (Il) constructed roads, or (b) (l. water supply, or (c) a supply of electricity, or (<I) sewerage, or (il nicht soil removal, or (j) domestic refuse removal, then, notwitbstanding this Act, or any other law, the Minister, after reference to such local authority, may by notice in the Gazette determine that, on and from a dare and for-a period specified therein, there shill! be a.<;5C5~CU iLW.l payable in respect or rateable property In any defined portion of such area only that percentage of the general rate made and levied by the local authority fixed in such notice: Provided that an additional percentage of such general rate shall be added to the r ate fixed by the Minister for anyone of the ~crvicw provideu UI Jl~<1ur; available, as the case may be, in the portion concerned, from a date and on a basis to be fixed and prescribed by the Minister in such notice. (3) The Minister may at any time amend or repeal any notice issued under sub secuon (2). Metbod of rating, 6. (I) Except as provided in su bsection (2), each rate Shill I be made, levied and assessed partly on the val uation of the land without improvements anel pOortly on the value of the improvemcnts. (2) The local authoriry may, subject to the aporoval of the Minister, determine that any rate shall be made. levied and assessed on the valuation of the land only or the improve merits only, or on the total valu.uion of the property, and thereafter. until such local authority determines otherwise with the approval or the Minister, all rates shall be made, levied and assessed accordinalv. Exemptions from roles. 7. (1) Subject to subsections (2), (3) and (4), the following shaf be exempt from the payment of rates, namely immovable properly (,,) vested in the Government and which is occupied for public purposes, or which is land without any improvements thereon: Provided that any land or buildings used or reserved for residential purposes or accommodation of staff shall net be S0 exempted; and, (/;) used exclusively throughout the year for fl:.lrP05CS of (i) public worahip : LOCAL GOVIORNMENT: ACT 24/t967 5.$.7-8 (ii) a school, college or university, including any boarding establish. mene or recreation ground or the like provided for tho aceommo darien, use or enjoyment of students or scholars attending such schoc I, college or university; (iii) any bona fide charitable institution maintained by any company. aociery or other asaociaei on of peraons ; (iv) a puolic library, museum or art gallery; (v) a hospital, clinic or health centre: (vi) a cemetery or crematorium; (vii) any public place defined in section]; and (viii) auy Other purpose, approved by the Minister, after consultation WIth the lccat authoruy, as being for the pub!ic benefit. (2) No exemption :"rom rates shall be granted in respect of any rrnrnovabte property by virtue of subsection (:)(0) (a) if the use of such property has as one of its objects the private pecuniary profit of any individual, whether as a shareholder in a company or otherwise; (b) if a.ny rent, other than a nominal rent, is paid to the owner, lessee or occupier of any such property; or (c) where such property is used for the residential accommodation of members of the staff or smtf of anv instiruticn referred to therein. (3) If. during the currency of any financial year, immovable property is used for any purpose ocher than a purpose hereby exempted, the local authority shall impose rates thereon, or on such portion thereof so used, at a rare proportionate to the period of such usc, subject to a minimum charge of fifty cents for each separate occasion of use. (4) Immovable property, or any part thereof, which is exempt from rates under this Section shall become: rateable and rates ,;ilall be deemed to have been made and levied thereon from the date on which it ceases to comply with the conditions conferring exemption: Provided that if immuvablc proper cy whil,;hi~ vested ill the Ouv<;ulmcllt i~ disposed of (whether the passing of ownership is suspended or noel, such property shall become rateable from the date of its disposition as if it had been transferred on that date. (S) ~'Iolhing hereinbefore contained shall be deemed to exempt any property from payment )1 water, rubbish removal, sewerage and sannanon fees or charges which may be payable under any other law. 8. (l) The loca I authority shall cause to be prepared and rnai ruained an up-to-dare list of all immovable property which is exempted from the payment of rates in terms of section 7. (::::1 No rarcs 3hll.ll be =C33Cd or l~'licd in re:;pcc: of i.mmo'l:l.ble property included in such list until it is removed therefrom, but, on such removal, rates shall be payable with retrospective effect as provided in section 7(41. 7 55.8 9 (3) An owner of immovable property, which he claims is exempted from the payment of rates by reason of section 7, shall be entitled to apply to the local authority for such pro perly to be included in the list mentioned in subsection (1) (0) within sixty days of the dispatch to him of a demand for the payment of rates upon such property; or, (b) if rateable property becomes exempt from I he payment of rates during the course of :l fin:'lnri::J1 >, ..a r, within ~ixty rl:lY~ nf th" <I,,!I' on. which such owner claims such property became exempt; and, if the application is granted, such exemption shall have retrospective effect from the commencement of the financial year concerned or the date on which the circumstances giving rise to exemption first applied, whichever is the later. (4) For the purposes of determining whether or nOI immovable property is exempted from the payrne Of of rates, the owner may be called upon to furnish all particulars which the. local authority may require in order to reach a decision, and any person who (a) refuses or fails to the best of his ability to answer any quesuon put to him or to comply with any reasonable requirement of such local authority in this respect: or (bl wilfully furnishes false particulars to such local authority: 5~al: oc guilty of an oITence. (5) Jf immovable property which is exempted from the payment of rates forms part of a property shown in the valuation roll and there is a dispute as to the respective values of the exempted portion and rateable portion of such property, the mutter shall be referred to a valuer who shall issue a certificate giving his valuation of each portion separately: Provided thai, if the owner or the local authority is aggrieved by thc decision of such valuer, either may lodge an objection with the town clerk, and such objection shall be considered by l:le valuation court as though it were an objection lodged in accordance with sectlon D. (6) This section shall not affect the: right of the Minister, a ratepayer or duly appoint ed auditor to question the correctness in 1.. w of the inclusion of immovable property in the list of property exempted from the payment of rates or to test the matter in a competent court of law, or the right of an owner of irnrnovable property 10 test, in a competent court of law, the refusal of a local au! hority to treat his property :1.50 exempted from rates. PART III VALUATION General valuation, 9. (1) for the purpose of assessing the rates, the local authority skill from time to time, b~JI not less than once in every five years, or ;;:.;·:h longer period as the l....linister may approve, cause a valuation to be m:ICJe or a.il immovacic property wrtrun Its area and cause a vaiua lion LOCAL GOVERNMENT: ACT 24/1967 ss.9·12 (2) The Minister shall appoint one or more valuers to carry out such valuation. (3) For the purposes of this section, such valuation shall be deemed to be completed onthe date the valuation roll is si~ed and certified by the president of the valuation court I mder section 1Q Declaration o[ valuer, (Schedule). 10. (1) Every valuer shall. before entering upon tbe valuation entrusted to him, make a declaration before a commissioner of oaths in the terms set out in Part IT of the Schedule and it shall be lodged with and preserved by the local authority and kept with the valuation roil after it has been prepared, (2) Every valuer shall, on completion of the valuation entrusted to him, attach to the valuation a certificate. under his hand, in tbe terms set out in Pan III of the Schedule. Draft valuation roll. 11. Every valuer shall prepare such valuation, (hereinafter referred to as the draft valuation roll) in writing in a form approved by the Minister and in a manner which will show, under separate headiugs, to the best of his knowledge and opinion, in resp..N of each separate property (a) the description of the land; (b) the area of the laud; (c) the situation of the land ; (d) the name of the owner; (r) the nature of the use of the land and improvements; (f) the value of the land without improvements; (g) Ice value of improvements; (11) the total improved value of (he land; (i) a reference to any agricultural certificate granted in the terms of section 13; and (j) such other matters as the Minister may direct to be shown. (.\.mendod A.ll/1971.) Basis of valuation, 12. (1) The basis of the valuation of land shall be deemed the ordinary price which a buyer would be willing to Zive and a seller would be willing to accept i.ithe land to be valued Were brought at the time of valuation to a voluntary sale. 9 ~TATtJTI.S OF SWAZ'Y..ANlJ ss.12·13 (2) The value of improvements shall be the total value of the immovable property concerned less the value of the :.:;-.'.1 comprising; such property. (Amended A.I 1/1971.) (3) If, owing to infrequency of sales or other reasons, the purchase prirp. "br~ inable for land in any locality, or, in the case of improvements, the cost of erection or replacement, will not, in the opinion of the valuer, serve as a sufficient guide to enable him to arrive at a fair and equitable valuation of any property, whether land or improvements, the rental and productivity and the possibilirics of any such property as an investment shall be considered in establishing the basis of, and fina lly deterrninirig the valuation of such property. (4) In valuing any property under this section, the valuer shall not take into account 30Y value accruing to the property by reason of the presence or proximity of precious stones, precious or base metals or minerals. Arricultural certificate. 1J. ([) If the valuer issatisfied that rateable property not being less than five acres (2,023 hectares) in extent, is lJ~ing used bona fide and exclusively for agricultural purposes, he shall, subject \0 this scction, certify under his hand that such propcrty is agricuIturalland: Provided that such certificate shall not be given if the property is being used for any agricultural purpose prohibited by a town-planning scheme prepared, or in Course of preparation, under a law relating to town-planning. (2) If the valuer is satisfied that properly, in respect of wj-.ich there is in force an agricnltural certificate, is no longer be:ng bona fide used exclusively for an agricultural pur pose, he shall cancel such certificate, whereupon such property snall cease to be agricultural lr.nd, (J) Any person, aggrieved by a decision of the valuer given under subsection (I) Or (2), may lodge an objection '.vith the town clerk, and such objection shall be considered by the valuation court as though it II.'Or<: an objection against a valuarion lodged under aection 15. (.1) The Minister may TI:J.k: regulations prescribing (0) the purposes that shall be regarded as acricultural pllrI'n~...~; (b) the form of the agricultural certificate and information to be recorded thereon; (c) the records to be ~~.:':pt i:l connecncn With U·.c grant and -canceilatioDof agricultura1certifkates: and (d) any otter matters, arising OU: of ttiis section, which it :s expedient to pre LOCAL. GOVERNMENT: ACT 24/1967 ss.14-15 Power of en fry and inspection, 14. (1) Every valuer provided with written authority signed by the Mlnisrer or his per manent secretary may, for .he purpose of making a valuation under this Act, enter at J..ll reasonable hours in tile day-time into and upon any land or buildings within the area of the local authority and may also inspect and make extracts from all registers or other records or deeds or instruments, belonging to or in the custody or possession of any Government officer or any person, which conraln particulars of any immovable property. (2) A valuer may require (he owner ur any person in occupation or charge uf any immovable property to furnish him with information upon all matters which may be necessary to ena ble hrrncorrectly to ....alue such property, including the names of the owner and occupier thereof and any other necessary particulars. (3) A pCt'30D shall be ~ilty of o.n offence if he (a) makes any statement to a valuer knowing it to be false; (b) refuses or fails, to the best of his ability, to answer any question put to him or comply with any reasonable requirement made by the valuer in exercise of his functions; or (e) wilfully obstructs the valuer in any way from exercising the powers conferred on him under this section. (4) For the purpose of this section, "valuer" includes a person appointed in writing by thc Minislcr to be no ll.s3i3tnm to ll. ....alucr. (Amended A.11/1971.) Returns to be made by owner or occupier. 14.bis (1) The valuer may serve a notice on the owner requiring him to reader a return at such information as the valuer may deem necessary to enable the valuer to value the pro perty. (2) A person on whom a notice has been served under subsection (1) shall comply with it not later than twenty-one C1:lys after service of the notice on hint. (3) Any person who tails to comply with subsection (1) or who makes a false stare ment in a return made: under subsection (1) shall be guilty of an offence. (4) Tn any proceedings a statement in a return made under subsection (1) shall be deemed to be true unless the contrary is proved. (Added A.11/197!.) Inspection of, and objections, to draft valuation roll, 15. If the draft valuation roIL has been completed it sball be delivered to the local authority, which shall cause a notice to be published, in the Gazette and in at least one newspaper circulating in Swaziland (a) ata.tias th:l.t n.eopy of ~uch draft valuation roll is open for public inspec!ion at the office of such local authority, and that any person may, free of charge, inspect it and take copies or extracts therefrom during the hours specified in such 110tice ; 11 STATlJ'TIS Of SWAZILAND ss.15-17 (b) stating that such local authority or the owner or occupier of any property included ill such draft valuation roll, or their duly authorized representatives, may make an objection to any valuation, or in respect of any other error, omission or misdescription in such roll, in the case of (i) a local authority, in respect of any property; and, (ii) an owner or occupier of r~0;,erty, in respect of the property; (c) appointing a dale, wJ1ICh shall be at least twenty-one days after the date of first publication of such notice in such newspaper, Oil or before which any objecf on to such ro llshall be lodgcd with the town clerk; (d) stating that an objector must lodge hfs notice of objection in the form prescribed and set out the grounds upon which his objection is based, and inviting attention to the fact that no person is entitled to urge any objection before such valuation court unless he first lodges his notice of objection, in the prescribed [arm, within tile time advertised; and (e) uppointl ng a date on Which, anc specifying the place at Which, a valuation court willsit to consider and determine any objection duly lodged in accord ance with this section: Provided that such date shall be at least fourteen days after the dale on which thn time for the iodging of objections has expired. Notification of valuation 10 owners. 16. (1) Not later than seven days after publication of the notice under section 15, the local authority shall cause to be served, on every person whose name appears on the draft valuation roll as owner of immovable property, the valuation or which has been altered or where there has been a new valuntion in respect of such inopcrty, it notice incorporatiug <15 near as may be the terms of (he first -rnentioned notice and, in addition, informing him of the amoun t at which suc h property has been valued ill the: terms 0 f section 11. (Amended A. il/1971.) (7) No n ",C"ipt of such notice or :l.ny error therein shall not inv:llidatc the valuation roll or the proceedings of the valuation court or affect the liability of an owner to the pay ment of rates. Appointment of valuation court. 17. (1) The Minister shall appoint, for each local authority area in respect of each financial year, a valuation C~llrt consisting of a president and two other members. (2) The president shaii bea magistrate or Jegw. ,.,."c:j·joce; within the meaning of the Legal Practitioner's Act, No. 15 of 1964, of not Jess than five years standing. (3) One other member saall be appointed by the Minister, in his discretion, and the other member ~h:1:1 he: nornin~ led bv rho In ..~'' 1'"11 t hnritv LOCAL "GOVERNMENT: Acr 24/1967 ss.li·18 (4) The Minister and the local authority shall each have the right to appoint one or more alternate members to a member appointed under subsection (3), one of whom may act ill place of such member at OUl}' sitting of the valuation court from which such member is absent: Provided that, where two or more persons are appointed alternates to anyone member, the order cf precedence in which they may so act shall be specified. (5) The president and one other member shall constitute a quorum and all decisions of the valuauu U court shall be by voce or the majortry 0 [" Lte members present: Provided that, in the event of an equality of votes, the president shall have a second or casting vote. (6) No person ~h;].i1 ~it as a member of 3. valuation court hearios: a nymnrter in which he is directly interested cr.concerned as being primarily liable to pay the rates in question. or pan thereof, and if he does so he shall be guilty of an offence. (i) The town clerk or some other person appointed by the Minister shall act as d"rk In Ihe! v:>1":'11;(1" I"01lrt. ~T' the! names (If :-11! rnern i"~r:: l'lf "ll"h r-m ir-t :IT' "1IC'.h clerk "hall be shown. in the front of the draft vnluation roll. (3) A valuation court m.2Y, for the purpose of hearing or completing the hearing of any objections duly lodged during thar Gnar-cial year, continue to be vallely appoimed alter the end of the financial VC::l.I for which it was appointed, (9) The local authority shall pay the president, members and clerk of a valuation court, who are not officers of the government or local authority. such fees and allowances as may, from time to time, be prescribed by the Minister, who ID:l.Y prescribe different fees and allowances in respect of different valuation courts, Hearing of objections. 13, (I) The valuation cou rt shall meet as directed by the president to benr and de termine all oojecuons duly lodged or deemed to be todgec in accordance with section D; and a siHi ng a f such court may be adjourned from time to time un til all objections have been heard and determined. (2) The clerk to the valuation court shall, in the prescribed form, cause :111 interested parues W any objecuon to be summoned to anent! such cuurt. (3) The valuation court shall be entitled to make such alterations or amendments in the draft valuation roll either hy way of reduction, increase, addition or omission as may seem expedient to it after considering any objections duly made: Provided that no alteration or ameo.dmeot by way of increase or addition to such draft roll shall be made unless a notice has been.served at least seven days prior to the sitting of the valuation court at which it is Intended to consider such proposed increase or addition 00 the owner or person appearing to be directly affected thereby informing- him of such tncenuon and advising l1im that he or Ius represeuuuive way forward ;lily uujcctiou to such increase or addition in writing to the clerk of such court before such date, or present such objection for consideration at such sitting, and such valuation court shill duly hear and consider all such objections. 13 STATUTES Of SWAZILM>lD ss.is-zo (4) TI1C valuer, by whom ::J.r.y valuations under consideration are made, shall attend the sitting oftl1e valuation court at which they arc considered and answer, on oath or afflrma tion, all ql'''~linnswhich may be put to him by or thrnlJl?h .~\1ch <"(ll1d in r..~"rd thereto: Provided that the non-attendance of the valuer shall not invalidate the valuations made by him, or the proceedings of the valuation court. (Added A.II/1971) (5) At <,.v"ry ~ittinE': of ,,,... 11 court, the local authority and :loy person who hns lodged an obje::ti<.:m to the draft valuation roll, and any person the valuation of whose property is objected to or proposed to be increased, or whose property it is proposed to add to the draft valuation role, may appear either in person or by an authorized representative. (61 The court mav take the evidence of witnesses nn n"th or nffirrnn tion, and call for the production of all such papers or documents as it may deem necessary. (7) Any person who, after being duly <Worn or affirmed, gives false evidence before the valuation court knowing such evidence to be false or not knowing it to be true, shall be guilty of an offence and liable, on conviction, to the penalties which may be irnjinsed fnr perjury. (8) The court shal! keep a record or its proceedings, a note of the valuation objection. and the finding in regard to each objection. and shall notify the owner of the property con cerned of such finding, and shall cause a note to be taken of any evidence gi VCIl before it. Ccnlfication O!I'.1{1I11!iol! 1"011. (Schedule). 19 (I) If Iherl' :1rl" ob3l'r iions 10 a draft valuation roll, when the valuation court has completed its examination of such objections and has caused such alterations and amend mcuts to be made therein as it deems necessary, as a result of considering such objections, the president and members shall sign and certify the same in the [arm set out in Part I V of the Schedule. (2) l'pon the certification provided for in subsection 0), the draft valuation roll shall become the valuation 1011 and, on coming into operation under section 21 shall super sede any previous valuation roll and be prima facie evidence of the liability or every person named therein ['Jr the pnymcn: of rates in respect of the rateable property mentioned therein Oll the bnaia or the YO lu c of such property. /. Iinor errors ill valuation roll. 20. (1) No v:11 U:J. 1ion contained in nny valuation roll framed under this Act, and no rate based on such valuaric n shall be rendered void or be affected by I cason or any mistake or variance in the descrint ion of any property or in the name of its owner; and no valuauon roll made up and certified shall be challenged or set aside by reason of any formal defect. (2) The local authority may alter the valuation roll in force and correct any (a) clerical error not anecti ng an ~' .. ~ Iuati on ; (b) error as to, or to record any chan ge in the name of, an owner; and (c) error in the description 01· nature of esc UI euy llWlluv4blr;; property. {~ n ","", tI ll!IO"7' \ LOCAL GOVElU'lMENT: Acr 24/1967 ss.21-23 Date of operation of valuation roll, 21. (I) The valuation roll shall come into operation with effect from the commence ment of the financial year designated by the Minister by notice published in the Gazette. (2) Notwithstanding subsection (1), the Minister may, at the request of the local authority, appoint some other date on which the valuation roll shall come into operation. Purchase and inspection of valuation roll. ..,... (1) The valuation roll shall be kept at the office of the local authority which shall cause copies thereof to be printed or typed and to be made available fer sale to the public at such price as, in its opinion is reasonable. (2) On payment of the prescribed fee any person may inspect the valuation roll of the local aurhoriry during normal office hours and make extracts therefrom. Interim valuations. 23. (1) Subiect to section 7, a local authority may, either on its own initiative or at the request of any owner of rateable prooertv.at any time after the valuation roll has come into (lp~~:Hi('ln llnd",r section :?1 cause (a) any immovable property which has been omitted from the valuation roll to be valued, and levy and collect rates in respect thereof as if it had been correct ly iucl uded; (h) any immovable property which has been added to a local authority area by reason of the alteration of the boundaries thereof to l::e valued, and levy and collect rates. in respect thereof from the date it became part of such local authority area; (c) any new improvements which have been erected or partially completed and partially occupied to be valued, and levy and collect rates in respect thereof from the dare of the erection or partial completion and parrial occupation: (d) the value of any improvements which have been demolished. wholly or in part to be revised as from the date of the demolition or partial demolition :l.l:1d levy and collect rates in rl!spl!ct the~eo f, accordingly; (e) a fresh valuation to be made of any immovableproperty which bas materially increased or decreased in value for any reason and levy and collect rates accordingly; and (1) 11 fresh valuation to I::e made of any immovable property which is sub divided or in respect of which a declaration has been made under section 15 of the Private Townships Act, No. 17 of 1961, and levy and collect rates in respect of each subdivision or lot, including any remainder, accordingly, Provided that th<l' ~ub<.livil;iol:1 ~hal1 be de!!rned (0 have taken "lace 01:1 tbe date 01:1 which the Surveyor-General approves the plans and diagrams relating to such subdivision. or, if his approval thereto is given subject.to conditions on the date all which all such condi... tions are satisfied. (Amended A.ll/1971.) 15 STATUTES or SWAZ1LANO ss.13-25 (2) An 'I vaiuat ion or revaIua t ion made under the autho ri ty of subsectionj1) shall be termed an interim valuation, and all such interim valuations shall be notified to the local ilutllUri,y awl iIH..1u\.k:u by the vnlue in <I supplcmccrcry vnluation roll ~ provided ill section 24 and shall be regarded as part of the procedure for milking such supplementary roll under such section. (3) The local authority shall cause a notice containing particulars of the valuation to be served on every rer~nn who becomes !;~hl" t~ ""~y Dew Of increased rates, or whose rates m~y be decreased, by reason of an in": .ion, and shall mention the right of objection on publication of the supplemental;<:r section 24(2) and specify the date by which such objection shall be lodged. (4) H l!1.':! r:l.l~~, in tesp<!<:t of any property, for \h,. rcievnnr ftn:lflC"i~1 yenr have clrcady been paid on the basis of the value shown in the valuation roil, the local authority may collect additional rates which may become due by reason of an jncrcase in the value of such property, or shall refund to the owner any difference in the case of a decrease in the value thereof, regard being had, in all cases, to the date upon which such increase or decrease in value carne invo exisreuce. Supplementary valuation roll. 24. (l) A suonlcrncntarv valuation roll shall be orecarcd. for each of the financial years following the year of general valuation. to include any aitcrt.i. Jn5 and additions permitted under section 22(1): Provided that t: '.·1jnister may direct that supplementary valuation rolls be pre f'"r",d for ~",..h r"~~...r peri" 'C.:JS hI' m;lY dp.t".~mine ; n~tp.::Id nf for ear-h financinl year. (2) Witl; regard to the making of a supplementary valuation roll, the same forms and procedure shall be observed, and the same proceedings taken as nearly as can be, mutatis nurtmrdl<s, with iho:;e rdd-ting to the making of the I!.raft valuation roll i~cludit\\; the ric;ht of ohicctlnn: Provided that where notice has been scrved on a person in respect of an interim valuati on under section 13(3) no tice need Dot be served under sec tic n ~ 6. (3) Where an interim valuation affects immovable property included in the valuation roll, the valuer shaH show the revised particulars in respect of such property in the supple mentary valuatiort roll and the valuation court shall cause the existing entry in the valuation roll to be deleted with effect from the dale Oil which such interim valuation came into force as provided in section 23(1). (4) Upon ccrti fication under section 19, the supplernen tary va luati on roll shall become if} all respects part of lbe va!\J.atiOD roU in (orce in tne att3, o( the ic<:.a\ ~\J.~~\or;'t.:I, and any reference to such valuation roll shall be deemed to include any such supplementary rol!. F.:";lzl of appeal. 25. 0) Any nerson, indudkg the locr '-.-::rity, who f~'th n.i,mse\\ a'~'gl:i.e"Ieo by a decision of a valuation court, may appeal ::: 3igh Court on a question of law as to the principle upon W!Jjc~ any vatuattca has ccen c: should be made In the case of any Objection LOCAL GOVEaNME."IT: ACT .24/1967 ss.25·27 (2) Notice of appeal shall be delivered in terms of the rules of the High Court within one month of the date on which the decision appealed against was given, and shall set out the legal paine in dispute in (he form of a special case which may be argued before and deter mined by the High Court, which may make such order as to COStS as such court thinks fit. (3) The valuation CQUt! shall amend the valuation roll in accordance with the decision or direction of the High Co':rt, and such amendment shall form part of the valuation roll with erfect from and inciudiug (he dale such valuation roil came into operation. PART IV ASSES~MENTANO COLLECTION OF RATES Collector of rates. 26. The treasurer shall be the collector of rates and. subject to section 32, may, under that tule, sue tor and recover all rates wrnch are due and payable to the local authority. Notificution of rates and date of payntrut, '27. ( I) If the Minister has 3iven his approval under section 4, the local authority shall cause (0 be published in The Gazette and in at least one newspaper circulating in Swaziland and to be posted at rhe offices of the 10c:l.1 authority, a notice (a) sertinz forth the amount of the rate made :lnrl I..vi..rl hy it: (b) appointing a date on which such rate becomes due and payable, which shall be not less than thirty days after publication of such notice; and (c) staling that a penalty will become payable in respect of any rate remaining unpaid aIle. the CXpil'j' of two monrhs frorn the d.J.t<; appointed UUdCl para graph (b). (2) Notwithstanding this Act, the local authority may agree with a ratepayer for I he paymen t of fa res by moo th!y ins:nl men rs duri ng the financial year in respect of which the rarcs iHC payable and, while the :~lld~ ollhe agreeinern are being observed, secuons 30 and 32(1) shall not apply. (3) In cases of default occurring after the return referred [0 in section 32{1) has been rendered, supplementary returns of defaulters shall be t"mmed and dealt with, in the terms uf 111~( subsecuon, Irorn lime to ume ii necessary. (4) The date on which such rate becomes due and payable shall not be affected by reason of any outstanding objection or appeal made under section 15, 23 or 25 as the case may be: Provided that if the value of any property is increased or decreased in determining such objection or appeal, the local authority may collect additional rates which may become due by reason of an increase, or refund fa the owner any difference in the case of 3. decrease in (he value of the property concerned. 17 sr.vrtrrrs OF S\\'AZlL!>ND ,1.1.I".'i,I/IIC'111 of rates, 55.28-31 18. All rates made :1I111 levied by the local authority shall be assessed on the valuation a s ,Il("~n in f h!" va 11,'" ti"n roll in operc.rion for the Iinnrrcie l year in I o,;~l-'o,;(;t of whlcil such rates .are due: Provided that, if an interim valuation is made under section 23 such rates shall be nsse-ised on such vaiuatinn proportionate to the part of the YC.1r in respect of which the Pl"('I'Cr!.V is rateable: and, Provided further that, where the total rate payable in respect of any one property 'Jl~~S 110t exceed one rnud, a minimum charge of one rand 111.1y he imposed and collected. U"hifilY (rw rates. 19. Tl.c rates shllil be ,l tax upon the property the subject :bereor' and shall be paid a t Ibe oflicc 0 f Ihe toea I all thority by the person who is t he owner of sueh property at lh~ Iirne such r:J.lCS bCCOI:1C due. 30. /I. penalty calclIblcd at the rate of twelve per Cf;::1('.11ll per annum for each month or part of J. month durin;; which the default conunucs shall be uddcd in respect of any rate IC1l1:I:;Jili!]: ullpid ancr the expiry of two months from the date on which such rate became due and pa.~. a!J lc : Provided thut, if an explanation Jor such default is given to the sarisf..cuon of the col:.::::to' of rates, II': may agree to wu've Stich penalty either in whole or in part. 31. (I) As SOOll ns reasonably possielc after th,~ publication of the notice referred to in <;CCI;OIl n. the collector of rates shall issue 10 the owner 0: every rateable property included in 1h~ "UIU'llie-[\ r<111 a notice ~ (n) S(<11 ill:; [he amount oi tbe rates owing in respect thereof, and thc date on which they become due and payable; (iJ) setting out the description of such property and the value thereof as shown ill tlre vulu.uiun roll; end (e) drawing attention to the provisions of section 30. (2) The collector of rates shall issue a notice. in terms of subsection (l), 10 every ncrson who becomes liable to pay new or ;n~~":!'..d r"ll'$ cy r.:-;J,son of s"'::lioos 7{-I) or 23(1). (J) It" the owner of any property Iails :0 pay the ra;e or any part thereof, owing in respect of the property, 0,1 or before the expirv of two l;1(;;,,~'J~' frorntbe date on winch such rate becomes due, a iln~lI ,;<~m::lnd j., '.':!i,illZ...Si-,i:!.!! ce made by the collector of rates and ......~ .... J .......... • I~ .... r .... '.~... ~~ ,. ~...".;.-~, ....... ~ ... ; •• ~ ~ ..... ,..~~~ • • 1-,.... .. . ~ ................ + ,":,,1·""~""jT rl, •.,........ ;.~ •••:t .... :. r..... ·~~---~ ..JI ...~ •• LOC,\/. eOVER.NMENT: ACT 24/1967 s5.31-32 (4) If the owner fails 10 comply with rh.. tina! riemann made under subsection (2), me collector of roues may serve upon any tenant for the time being of the property a demand for the payment to him, the collector. of all rents which may accrue to such owner in respect of such property, to the amount of the unpaid rates and any penalty in respect thereof, together with a charge, at the rate of tea per centum of the total amount outstanding at rh.. dale of such demand. tc cover the cost of collection: and, for the purpose of enforcing such demand, the ccllectcr of rates may exercise all remedies which may be exercised by a landlord against a tenant lor recovery of rent in arrear, and the payment of so much rent as may be required to sarisfy the amount of such unpaid rates shall be deemed to be a payment of rent by the tenant to his I:m:::!l>rri Legal proceedings [or recovery ofrates, 32. (1) As. soon as is reasonably possible after the expiry of t'NO months from the date OD which the rate became due and payable. the cqllector of rates shall render a return to the local authority setting forth the uarnes of all owners of property in deraul t and the amo un1$ of rates owing byeach; and. thereupon such local authority may cause 1.el:2l nroceedings to be iastirured for the recovery of the urnounta of the races owing and 4J.ly jJcJl<t.l,il:li accruing: thereon, together with 0. charge, at the rate of ten per centum of the amount owing at the commencement of proceedings, to cover the cost of collection in addition to costs allowed in such proceedings: ?mvirll"r:I rhat s~b llL~d.W.g.i.sb:l.1L be .i.nstiwted within 000: .:C~~Lof th.. dare 0:1 which such g{.~ became due and, payable, unless the Minister, at the request of the Iccal authority, authorizes it to defer the institution of the proceedings generally or in particular cases for such period as he may determine. (2) The prccccdings for the recovery of latc~ shall comply with the follOWing (u) the local authority shall file with the clerk of the court a statement certified by the treasurer, on oath, setting forth the amount of rates payable by the owner; (b) a copy of such statement shall be posted by the treasurer to the owner on the Same day as the statement is filed wirh the clerk of such court; (c) the statement referred to in paragraphs (a) and (h) sna Il contain a copy of the provisions of this 5U bsection : (d) upon receipt of such staternear, the clerk of such court shall enter judgment in the records of such court in favour of the local authority against the owner. (3) If auy rare, or part of any rate, rernarcs unpaid after the end of the nnancral year for which it was levied. and for the satisfaction of which no sufficient execution can be made. the following provisions shall apply (a) after the expiry of such financial year, the local authority may cause to be in~crrcd, in the Gazette ,unl ill <l.t JC<l~t one newspaper circulating in Swaziland, particulars ot' every such property and of the rates payable together with 11 notice requiring the owner, by name, if known, or otherwise whom it may concern, and the mortgagee or mortgagees, if any, to make payment of 19 STATU'TfS OF 5W,..,7.n..\ND 55.J2-J3 such crnount, and any D.CCrUillE; pcnalrics rhcrcou, within ~i,'I, l1lull{h~ frcm the dale of publication of such notice in the Gazette, and stJ.ting that, in defaull thereof, application after the expiry of such period will be made to coucrto order such property to be sold by public auction (subject to such further notice, if any, as the court deems necessary) in satisfaction of the rates which Will be due In respect-or such property up to and at the time of such application, and of all rates that may accrue between the date of such application and such sale. fb) such notice shall be given by the local authority in no case later than three years Irom the close of the financ:al year [;)r which such rate was levied; and if, upon expiry of such notice, the default still continues, such local authority shall make application to the court and prosecute the proceedings to their conclusion without further delay; and (c) if, alter tile expiry of such notice, such rates remain unpaid, the court may, on the application of such local authority and upon certification of the rates payable in the manner provided in subsection (2.) and that the condi tions in this section prescribed have been fulfilled. summarily order such property, or so much of it as i~ p,ffki~nt to satisfy the rates payable and accruing, to be sold by public auction, and the proceeds paid into court, and direct payment out of those proceeds, to the local authority, of the rates payable, If'::ether with the costs of such application and all expenses of sale, in preference to any mortgage, security or claim whatsoever, if any, affecting tile property 30 sold: Provided that in all other respects such sale shall be deemed to be a sale of irn movable property in execution of a judgment of such a court. (4) For the ruqwsc:s of this sect iori, "court" means a mnsi3tr;lt<;~' court or the first class and such court shall have jurisdiction notwithstanding that the amount claimed L,y I he local authority or the value of lhc property involved exceeds the limits of its jurisd iction. (5, For the l'urlJOSCS of the law relating to insolvency, rates arc a tax 011 property, Certificate for transfer of iunnovoble pl"Ol'erly, 33. (I) No transfer of any immovable property in a local aurhority area shall be registered by [he registrar of deeds until t here has been exhibited to him a certificate, signed by the to w" clerk or t rcasurcr, that all rJ.lCS payable in respect thereof have been paid, and indicating therein the period Juri Ilg which 5uch ..cltjfj ..ate ~hi111 be available, such pertcc being based upon a date not later than that upon which further rates in respect of such property may become due and payable: Provided that this subsection shall not apply in the ease of any immovable property cold under section 32(3), (2) TIle certificate referred to in subsection (I) shall abo cover any amoun towing to the local authority by the owner by way of any fees or charges which may bc payable, under any other law, in respect of the property, LOC....L GOVERNMENT: ACT 24/1967 5s.33-36 lJ) Cal::h fiWl.u,;;ial year, the tOWI,l, clerk 5hal! forward to the rCililiLrar UI r.lI;c;as a copy of every notice published under section 27(1). (4) A fee. if any. prescribed by the Minister. shall be paid to the local authority for each certificate issued in terms of subsection (1), Rateable property becoming exempt from rates, 34. (I) If at any time during the financial year, immovable property, which is rateable property at the commencement of such year, becomes exempt from the payment of rates, the local authority is entitled to collect an amount in respect of rates bearing the same pro portion 10 the total rates which would have been payable, had the property remained rateable for the whole financial year, as the portion of the financial year, which expired before such property became exempt, bears 10 the whole financial vear. (2) If the property becomes exempt during the period between the commencement of the financial year and the date on which the rates would otherwise: be due and payable, the collector of rates shall fix an amount calculated, in terms of subsection (D, in respect of the rates due and payable for that pan ion of the financial year in which the property is rareab Ie and shall give notice I hereof to t he owner of such property in terms of secrio 0 ) ill). (3) If the property becomes exempt after the date on which the rates become due and payable, the local authority shui! make a refund to any person who has paid. or discharge from liability any person who is liable for, any rates in respect of such property, to an amount bearing the same proportion ro the total rates, in respect of such property, as the portion 0 f the financial year in which it is exempt bears 10 the whole financial year, 35. A local authority shall not remit a rare due under this Act except where any im movable property has been added to a local authority area by reason of the alteration of its boundaries, whereupon such local authority may, with the consent of the Minister. remit an amount not excceuiug fiflY per centum of the rare due in respect o( the financial year cunng which such boundar)' alteration rook place and the next two succeeding financial years. P,>,ItT Y MISCELLANEO US Returns o] transfers ofprooerrv, 36. (I) As soon as reasonably possible after the end of every month or quarter, which ever he may find more convenient, the registrar of deeds shall transmit, to the town clerk, a return in writing setting forth the name of every person who during the previous month or quarter, as th.. case may be, transferred Ol.ny immovable property situated in the area of [he local authority, together with a short description of such property, the name of the transferee and the amount of the purchase price paid or other consideration given or the value of such property, as the case may be, ZI STATUTES OF SWAZILAND ss,36·]8 (2) Tho rerurn» made under SlJ bscct ion (I) shall, upon payment of n prcacribcd fcc, be made available: by the (own clerk during office hours for inspection by any owner who desires to inspect them in connection with any objection or appeal which he may contemplate against the valuarion of any immovable property owned by him within the area of the local authority. Serving of notices Gild documents. 37. (I ) A ny no t ices or otl1 c r d ocu rnents requi eed to be served on any pers-on under t his Act may be served in any of the following ways (0) 0;"1 such person personally; (b) hy delivering such notice or document at his place of business or his place of residence; (c) by posting a prepaid letter, containing such notice or document and address ed to the person on whom such notice or document is to be served, to his last known place of residence or his last known place of business, or to his P03t office box number; or, (d) if his address in Swaziland is uknown, by fixing such notice or document in a conspicious place on the immovable property to which it relates. 0) .'::erv:ce i;, terms of subsection (l )(c) sha;: be deemed (n) to be effected by properly addressing, prepaying and posting a letter contain ing such notice or document, unless it is proved that such letter was Dot delivered at the place to which it was addressed; and, (I,) t;[lh::~~ lIlt; cururur y is proved, ro have been errecrcn at tile time when such Jet tcr wou It!. be del ivcred in the a I'd inary co II rse of post. (3) The owner of any immovable property shown in the valuarion roll shall not: fy the local authority of his postal address within two weeks of acquiring Stich property and, thercatter, withm two weeks of each change of his postal address. (4) An o-vner who faiis to comply wi:h subsection (j) shall ~c guilty of an offence. Evidence. 38. In legal proceedings for the recovery of a rate imposed by this Act, any book or other document purporting to be (a) a valuation roll or rate book of the local authority: (b) a duly authenticated copy of or extract from such roil or book; or (c) a copy of any newspaper containing a relevant notice; as well <:IS any entry therein, s~.-:11 on its mere production. be prima fade evidence of the making, levying ,,"DC assessment or and the liability for such rate and the amount due without any evidence that any notice required by tr.:3 Act or other requirements of this Act have been si\'cn, served Or complied with. LOCAL GOVERNMENT: ACT 24/1967 55.3943 Defaultinf local authorities. 39. If a local authority fails to curry out, within the lime prescribed by this Act, any duty imposed upon it by Of under this Act, Of, if 00 time is prescribed, within a period deter rowed by the :-"'Iini5tcl-, the MiuislCI uray, ~[h;r due uutice lu such local aurhortry, curry OUt the duty in question at the expense of the local authori (y or cause i [ to be so carried our. Reco very oj cost of valuations, 40. The local authority shall pay the valuer for J. valuation under this Act such remune ration, and such reimbursement for any disbursements, costs, fees and expenses incurred by him in connection with such valuation as the :""Li.niste: may determine. Regulations and forms. 41. (1) The Minister may make regulations concerning (!I) anvthinz which is to be. or may be. prescribed under this Act; (b) the manner in which any notices or orders shall be published; (c) generally the procedure to be adopted in respect of objections or appeals, including the procedure to be adopted at sittings of the valuation court; and, (d) generally, an matters which the Minister considers it necessary or expedient to prescribe for the better carrying out of this Act. (2) Any regulations made under subsection (1) may provide for the punishment, of any person $uilty of :l.n offence under th!! regularious by meana of a fine not exceeding two hundred rand or, in default of payment thereof, imprisonment for a period not excee ding six months. (3) Such regulations shall specify the contmvenricns thereof which are offences ao d the puniahmcnt which rnuy be imposed f0r such offences. (4) Different punishments may be imposed, within the limits prescribed in this section, for different offences, and, in the case of a continuing offence, such regulations may impose an additional fine not exceeding two rand for every day during which such offence couunues, Penalties for offences. ·12. A person who ia guiHy of a.n offeuce UDder section J(4), 14(J), 14bi.r, or 17(6) 3hnll be liable, on conviction, to a fine not exceeding two hundred rand OT, in default of payment thereof, imprisonment for a period not exceeding six months. (Amended A.1l/1971.) 43. If, under this Act, a rate is levied on immovable property, any quitrent otherwise lawfully payable in respect or such property shall cease to be payable. 23 S1'A,TJrrS O~ SW<\Z.lLAND SCHEDULE PARr I (Section 2.) Date. lath aay of February, 1968. 18th day of r<::tm.lary, 19GB. TIle area of the Manzini Town Council. The; :..lll;;;'; of ,hi.: Mbabane Town Council. PART 11 (Section 100» DECLARATION O~ VA:"'UER 1, (full names) " •. •• .~ .~ . . . do solemnly and slnccrely declare tha: I wiH to th~ best cr my sk.ill llnG }::nowl~d:;:e, aDO without favour and prejudice, truly and impaniatly appraise and value all such immovable property as I am required to value for the purposes of assessment, and that r wii] conscientiously value the same at and for the fulJ and fai:, value thereof accorriing tv th~ I"tent antI rCQ,I1\.remet\.\ of t\:"t law. I m<\ke thh. solemn declaration coascieutiousiy intending to fulfil the same. (Valuer) Declared at (place) day oI Before me: . . . . this., .. . ...-.- (Cornmissiocer of Oaths) LOCAL GOVERNMENT: ACT 24/1967 SCH!iOULE PART III (Section 10(2)) CERTIFICATE OF VALUER In accordance with section 10(2) of the Rating Act, No. 24 of 1967, I hereby certify that the figures entered in the draft valuation roll above have been truly and impartially appraised, valued und checked by me for all immovable properly within the area of (specify) ........................ in accordance with such Act. And that for the purpose of the draft valuation roll, the dace taken as the "time of valuation" in accordance with section 3 of such Act was the . day of 19 . This day of 19 .. (Valuer) PART III (Section 19t1) ) CCRTlrICAT£ OF VALUATION COURT In accordance with section 19(1) of the Rating Act No. :;4 of 1967, we certify chat the valuation court set up to consider objections, if any, to the draft valuation roll/supple mento.ry vuluation roll No for has duly sat and examined all objections, DotiNing their decisions to the interested parues concerned. and instructing that the necessary alterations and amendments should be made to rhe draft valuarion reU/supplementary valuation roll. ~ Now, having satisried ourselves that these alterations have been carried out, we certify that the draft valuation roll/supple mentary valuation roll" shall become (pari of) ·lhe valuauon roll for- . and shall come into force as provided in such Act. Dated this day of 19 . ............................................. , President of Valuation Court. ••::::: ::: :::::::::: ::::::::::: :::::: ::::::: :::: :::: ::::} M~mbers of Yaluatiun Cuui t "Delete whichever is not applicable. Tha GoVllmmM1! Prirlfer, Mblblno. 2:5