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Kemaskini Pada: 12 Dis 2018
Versi 8.1.2
Notis Pindaan Senarai Nilaian Notis Pindaan Senarai Nilaian

Memastikan Notis Pindaan Ke Atas Senarai Nilaian siap dan diedarkan kepada pemilik pegangan tidak kurang dari 21 hari daripada tarikh pindaan mengikut “Section 69(2) of The Local Authorities Ordinance, 1996 (Cap 20)” untuk digunapakai untuk semua pegangan baru dan pegangan yang ditaksir semula.

DEFINISI

a) Assessment Billing System (ABS) – Satu perisian komputer yang dicipta untuk Pihak Berkuasa Tempatan bagi tujuan pengeluaran bil cukai taksiran dan mencetak laporan berkaitan taksiran.

b) Senarai Nilaian – satu senarai nilaian yang mengandungi maklumat cukai taksiran yang digunapakai oleh Pihak Berkuasa Tempatan yang mengutip cukai taksiran di bawah bidangkuasanya.

c) Pemilik (Owner):-

i. In relation to any holding
   The registered proprietor of the land as defined in the Land Code [ Cap. 81 ]; or the occupier ; or the person for the time being receiving the rent of the premises in connection with which the word is used whether on his own account or as agent or trustee for any other person or as receiver or who would receive the same if such premises were let to a tenant ; or
where the land has been subdivided, any person who pursuant to any agreement or instrument has acquired a beneficial interest in any subdivided lot ;

ii. in relation to subdivided building:

in the case of the common property, the management corporation; in the case of any parcel issued with a subsidiary proprietor; where no subsidiary title has been issued, any person who, by virtue of any agreement or instrument, has acquired a beneficial interest in any individual parcel within the subdivided building:

d) The epressions “common property”, “management corporation“, “parcel” and “subsidiary title” shall have the meanings assigned to them in the Strata Titles Ordinance, 1995 [Cap.18]

e) Notis Pindaan – Notis pemberitahuan kepada pemilik pegangan tentang penguatkuasaan cukai taksiran yang dikenakan ke atas pegangan mereka.

f) Annual Rateable Value (mengikut Seksyen 2, Local Authorities Ordinance, 1996 (Cap. 20) – “The estimated gross annual rent at which the holding might reasonably be expected to let from year to year the landlord paying the expenses of repair, insurance, maintenance or upkeep and all rates and taxes”.