Section 105D: Amount of general rate in respect of financial year 1 July 2016 to

105D. Amount of general rate in respect of financial year 1 July 2016 to 30 June 2017 and onwards (1) The amount of general rate based on the net annual value determined under section 105B shall be the amount of the general rate payable in respect of the financial year starting on 1 July and ending on 30 June 2017 and subsequent financial year, until such time as the cadastral value under [Issue 9] L18 – 64 Revised Laws of Mauritius section 96 comes into force, unless there are additions to the building or a new building is constructed on the bare land, in which case section 120 (2) shall apply. (2) The general rate for the period 1 January to 31 December 2015 and for the period 1 January to 30 June 2016 shall be levied in accordance with sections 105A and 105C. (3) The general rate for the period 1 January to 30 June 2016 shall be payable in one sum not later then 31 January 2016. [S. 105D inserted by s. 15 (b) of Act 26 of 2012 w.e.f. 22 December 2012; amended by s. 17 (2) (f) of Act 1 of 2015 w.e.f. 1 January 2016; s. 32 (f) of Act 18 of 2016 w.e.f. 7 September 2016.] Sub-Part D – Cadastral Database and Valuation