Section 105A: Levy of general rate by Municipal City Council or Municipal Town

105A. Levy of general rate by Municipal City Council or Municipal Town Council (1) Subject to subsection (4), where the owner of any immovable property situate in a rating area of a Municipal City Council or Municipal Town Council has not received a claim for payment of general rate in respect of the financial year 2013, the owner shall, not later than 31 March 2013, make a written declaration in a form approved by the Municipal City Council or Municipal Town Council, as the case may be, and at the same, time pay the amount of general rate calculated in accordance with the formula referred to in subsection (2)— (a) in one instalment, not later than 31 March 2013; (b) in 2 equal instalments, the first one on or before 31 March 2013 and the second one on or before 30 September 2013; or (c) without any surcharge, by bank standing order, in not more than 12 consecutive equal instalments during the year 2013. (2) The formula shall be— x = a × b × c Where— x is the amount of general rate payable; a is the floor area in square metres of the immovable property with a building thereon, or is the area of the land in square metres where there is no building thereon; b is the multiplication factor in rupees as specified in the form of declaration; and c is the percentage at which the general rate is charged as specified in the form of declaration. L18 – 63 [Issue 9] Local Government Act (3) The multiplication factor referred to in subsection (2) shall be determined by the Chief Government Valuer not later than 31 January 2013, taking into account, in respect of the immovable property, its location and whether it is residential, commercial, industrial or bare land. (4) This Sub-part shall apply to every financial year subsequent to 2013, until such time as the Municipal City Council or Municipal Town Council so determines and section 97 (1) and (2) shall apply to the general rate in respect of every such financial year as they would apply to local rate. (5) Where the owner of an immovable property fails to make a declaration and pay the general rate in accordance with subsection (1), section 99 shall apply to the general rate as it would apply to local rate. (6) For the purpose of this section, an immovable property with a building thereon shall be deemed to be occupied on the date when it is serviced with electricity as from such periods as may be prescribed. [S. 105A inserted by s. 15 (b) of Act 26 of 2012 w.e.f. 22 December 2012.]