Section 1:

1. (a) The Regional Assembly may levy a general rate on the owner or, where the owner cannot be found or ascertained, the occupier of any building or land held in freehold exceeding such minimum area (superficie) as the Regional Assembly may determine. [Issue 7] R30 – 32 Revised Laws of Mauritius (b) The rate leviable under paragraph (a) shall be such sum per square meter or part thereof an immovable property as the Regional Assembly may fix by regulations. (c) The Regional Assembly may fix different rates per square metre, depending whether the properties are being used for residential, business, commercial or industrial purposes. (d) The general rate shall not be levied in respect of— (i) any property the ownership of which is vested in the Regional Assembly; (ii) any property belonging to and occupied by a foreign government or any organisation or body accorded diplomatic immunity under any enactment; (iii) any church, chapel, mosque, temple or similar building used solely as a place of worship; (iv) any property used for the purpose of an approved secondary school registered under the Education Act; (v) any property belonging to and occupied solely by a religious institution; (vi) any property belonging to a charitable institution and used solely is an orphanage, infirmary or créche; (vii) any agricultural building or agricultural land; and (viii) any other property to which the Regional Assembly decides to grant an exemption in the public interest.