Rates Exemption, CAR and Refund of rates Q2

Q.
With reference to the Local Government Act, 1976 (Amendment),

(a) State four (4) types of holdings that can be exempted from rates and support your answer with an example. (12 marks)

(b) Explain 'Contribution in Aid of Rates'. (5 marks)

(c) State the conditions that must be fulfilled to apply for "Refund on Unoccupied Buildings". (5 marks)

(25 marks, 2015 Q2)

(19.09.2015)
A.
(a) 4 types of holdings exempted from rates.

Exemption from rates under the Local Government Act 1976 are as specified in S.134.

134. When any holding or part thereof is used exclusively—

(a) as public places for religious worship;

(b) as licensed public burial grounds or crematoria;

(c) for public schools;

(d) as public places for charitable purposes or for the purposes of science, literature or the fine arts, and not for pecuniary profit, the State Authority may at its discretion exempt such holding or such part thereof from the payment of any rate.

Ref:
See Exemption from assessment rates in earlier posting here.

(b) CAR or Contribution in Aid of Rates is explained below.

Where holdings within a Local Authority are owned by the Federal or State Government or their agencies, a contribution is paid by the Federal or State Government to the Local Authority in lieu of the rates leviable on such properties.

The role of JPPH is to certify the value placed on the holdings for this purpose by the Local Authority.

Ref: