Q.
Any person aggrieved on any of the allowable grounds provided in the Local Government Act 171 (1976) may make objection in writing to the local authority at any time not less than fourteen (14) days before the time fixed for the revision of the Valuation List. (cukai assessmen (kadaran)
Using appropriate examples, explain five (5) grounds of objections that can be taken.
(25 marks, 2011 Q5)
A.
The provision under the Local Government Act 1976 governing the matters related to Objection is its Section 142:-
Objections
142. (1) Any person aggrieved on any of the following (5) grounds:
(a) that any holding for which he is rateable is valued beyond its rateable value;
For example, the usability of the area is limited due to the slope of the terrain and thus, cannot be calculated as total area for valuation and rates. In many occasions, there had been changes that are material over the years since valuation was done. These material changes have impacted on the value of the property. See material change here.
(b) that any holding valued is not rateable;
For example, that the holding is not a rateable holding. If the holding is a building for worship, like a discovery of holy stone, etc. there is no rateable value attributed to the holy stone.
(c) that any person who, or any holding which, ought to be included in the Valuation List is omitted therefrom;
For example, a portion of the land is previously under mining of minerals, and was not valued due to its potential to be mined and now the Director of Land and Mines had decided that there is no feasible minerals in it. It was omitted in valuation at earlier time.
(d) that any holding is valued below its rateable value; or
This is common, as surrounding developments and traffics have increased the value of the land.
(e) that any holding or holdings which have been jointly or separately valued ought to be valued otherwise,
(17.08.2015 Added for clarity) When previously used as theme park, the lake was valued together with the buildings. Now, it is no more used as theme park, instead as a factory, the buildings and the lake should be valued separately.
The aggrieved party may make objection in writing to the local authority at any time not less than (14) fourteen days before the time fixed for the revision of the Valuation List.
(2) All objections shall be enquired into and the persons making them shall at such enquiry be allowed an opportunity of being heard either in person or by an authorized agent.
Ref:
Section 142 of the Local Government Act 1976, available at
http://www.pht.org.my/legislation/Local%20Government%20Act_1976_0.pdf
Philip Chan & Sim Miow Yean, 2013. An assessment of the proposed rate increase.
Skrine, available at
http://www.skrine.com/an-assessment-of-the-proposed-rate-increase