Section 95: Levy of local rate by Municipal City Council or Municipal Town Council

95. Levy of local rate by Municipal City Council or Municipal Town Council (1) (a) Subject to this section, an annual local rate may be levied on the owner of any immovable property situate in the rating area of a Municipal City Council or Municipal Town Council. (b) No local rate shall be levied in respect of immovable properties specified in Part I of the Tenth Schedule. (c) The Minister may prescribe that the local rate shall, in any financial year, not be levied in respect of immovable properties specified in Part II of the Tenth Schedule. (2) The local rate shall, unless the Municipal City Council or Municipal Town Council decides otherwise, be levied in respect of one full year corresponding with the financial year of the Council. (3) (a) The local rate levied shall be such percentage of the cadastral value of the immovable property as may be prescribed by the Municipal City Council or Municipal Town Council. (b) Different percentages may be prescribed under paragraph (a) for immovable properties of different cadastral values or depending on whether they are used for residential, business, commercial or industrial purposes. (4) For the purposes of this section, any immovable property, in respect of which the local rate is to be levied, shall be dealt with in such units as the valuer may determine. (5) (a) A Municipal City Council or Municipal Town Council may, subject to the approval of the Minister, remit the whole or part of the local rate payable by any person on account of poverty. (b) The Minister may require a Municipal City Council or Municipal Town Council to submit a return showing the names of the persons to whom a remission has been granted under paragraph (a), the amount remitted and the reasons for the remission. [Issue 8] L18 – 58 Revised Laws of Mauritius (6) Notwithstanding this Act, where the cadastral value of an immovable property is not determined, a general rate in respect of that immovable property shall, on the basis of its net annual value ascertained by the Valuation Department, be levied in such manner as may be prescribed until such time as the cadastral value of that immovable property is determined. (7) A newly proclaimed Municipal Town Council shall not levy rates until the fourth financial year after its creation. (8) Notwithstanding the repeal of the Local Government Act 1989, “net annual value” shall, for the purpose of this section, be ascertained in the manner specified in section 80 (2) of that Act. (9) Pursuant to subsection (6), the Minister may, in respect of general rate, make such regulations as he thinks fit. (10) Any regulations made under subsection (9) may provide for— (a) the manner by which the net annual value of an immovable property is ascertained by the Valuation Department; (b) the levying and payment of general rate; (c) the surcharge and interest for late payment of general rate; (d) the recovery, collection and enforcement of general rate; (e) anything connected, consequential or incidental thereto. [S. 95 amended by s. 32 (d) of Act 18 of 2016 w.e.f. 7 September 2016.]