This Decree was repealed on 2005-11-01 by Local Governments (Rating) Act, 2005.
Local Government (Rating) Act
- Commenced on 1 January 1979
- [This is the version of this document at 31 December 2000.]
- [Note: The version of the Act as at 31 December 2000 was revised and consolidated by the Law Reform Commission of Uganda. All subsequent amendments have been researched and applied by Laws.Africa for ULII.]
- [Repealed by Local Governments (Rating) Act, 2005 (Act 8 of 2005) on 1 November 2005]
1. InterpretationIn this Act, unless the context otherwise requires—
2. ApplicationThe Minister may, by statutory order, apply this Act to such area or areas within the limits of a local authority as may be specified in the order.
3. Local authorities to levy rate
4. Valuation listsFor the purposes of section 3, the local authority shall cause to be made, for every rating area, within its limits, the first valuation list and thereafter a valuation list, once at least in every five years, or such longer period as the Minister may approve.
5. ExemptionThe following hereditaments shall not be liable to the rate—
6. Local authority may remit or reduce rateA local authority may, subject to the approval of the Minister, reduce or remit the payment of the rate in respect of any hereditament within the rating area of its jurisdiction.
7. Liability of owner
8. Valuer for local authorities
9. Declaration by valuer
10. Particulars of a valuation list
11. Ascertainment of rateable valueFor the purposes of valuation lists to be prepared under this Act, the rateable value of any hereditament shall be ascertained as follows—
12. Power of entry
13. Draft valuation list and notice of the list
14. Notice of objection
15. Local authority to send the valuation list and notices of objection to the valuation courtAfter the expiration of the period limited for lodging of notices of objection to a draft valuation list, the local authority shall send a copy of the draft valuation list and all the notices of objection to the valuation court.
16. Appointment of members of the valuation court
18. Hearing by the valuation court
19. Draft valuation list and date of coming into force
20. Notice of the valuation listThe clerk of the valuation court shall cause to be published in the Gazette and twice within a period of ten days in at least one newspaper, if any, circulating within the limits of the local authority to which the valuation list relates a notice that the valuation list has come into force.
22. Valuation list, as altered, and date of coming into forceThe valuation list, as altered in accordance with section 21, shall come into force from the commencement of the financial year in which the chairperson of the valuation court certified the valuation list under section 19(1).
23. Supplementary valuation list
24. Clerical and arithmetical errorsA local authority may, at any time, cause to be made in a valuation list or a supplementary valuation list any alteration which is necessary to correct any clerical or arithmetical error in it, and the list shall have effect accordingly; but if the alteration is made in respect of any matter other than totals, the local authority shall, before causing the alteration to be made, send notice of it to the owner of the hereditament in question, and shall allow fourteen days to lapse during which the owner may object to the proposed alteration.
25. Notice of rateEvery local authority shall, within seven days after the making of the rate, give, by publication in the Gazette and in at least one newspaper, if any, in circulation in the area, a notice containing the following information—
26. Payment of rates
27. Rates payable pending appeal
28. Recovery by warrant
29. Recovery by action
30. Recovery from tenants and occupiers
31. EvidenceThe contents of a valuation list as for the time being in force or an extract from any such list may be proved by the production of a copy of the list or the extract of it purporting to be certified by the clerk of the local authority to be a true copy.
32. Buyer to satisfy himself or herself about arrearsIt shall be the right of the buyer to demand a certificate of arrears from the seller, and if the seller does not produce that certificate, the buyer may inquire from the local authority about arrears of rates, if any, on that hereditament upon the payment of a prescribed fee.
33. Prohibition against transfer of hereditaments in arrears of rateNo transfer of any hereditament shall be registered under any law, for the time being in force, for the registration of titles or documents unless a certificate that no arrears are due in respect of that hereditament has been issued by the local authority of the area where the hereditament is situated.
34. Person liable to notify transfer of the hereditament
35. Application of ratesThe proceeds of the rates levied under this Act shall be applied for such purposes as the local authority may think fit.
36. Rate first charged on hereditamentsAny rate shall, for three years from the date it becomes due, be a first charge upon the hereditament in respect of which it is due.
37. RulesThe Minister may, by rules, prescribe—
History of this document
01 November 2005
Repealed by Local Governments (Rating) Act, 2005
31 December 2000 this version
01 January 1979