Rates
This section is responsible for all work in connection with valuation and rating. This includes the listing of new properties for valuation and the revision of valuation on existing properties for various reasons e.g. renovation, extensions, change of use etc. The Commissioner of Valuation is responsible for assessing valuations. Prior to 1988 properties were listed for revision of valuation once a year but since the enactment of the 1988 Valuation Act properties can be forwarded for revision on a monthly basis. The aim was to speed up the process of bringing properties within the rating system. Since the abolition of rates on land and domestic property, the only rates now payable are on commercial and industrial property. Ratepayers not satisfied with the valuation assessed can appeal the decision to the Commissioner of Valuation, and if not satisfied with the result may further appeal to an independent body called the Valuation Appeals Tribunal, set up under the Valuation Act 1988.
Rates are payable in two moieties- the first moiety is due on receipt of the Rate Demand and the second moiety is due on the 1st July.
