When the valuation court has completed hearing Submission of altered of all the objections to the draft valuation list and has made draft such alterations in the draft valuation list as may be necessary valuation list to to give effect to its findings, the chairperson shall submit the Minister altered draft valuation list to the Minister for approval.
(2)
Upon approval by the Minister of the draft valuation list submitted under subregulation (1), the chairperson shall certify and sign the draft valuation list in the form set out in Form D in the Third Schedule to the Act.
Appeals to 15. (1) Appeals to the High Court from the valuation the High Court. court under section
22
of the Act shall be lodged within thirty days from the date of notification of the finding of the couiij ' and shall be made in Form RF6 specified in the Schedule to these Regulations.
(2)
The notice of appeal filed under sub-regulation (1) shall be served upon the clerk of the court who shall prepare the relevant court record of proceedings and submit it to the Registrar of the High Court within fifteen days from the dati^j- of receipt of the notice of appeal.
(3)
Subject to these Regulations, any rules applicable to appeals to the High Court in civil matters shall apply to appeals to the High Court under the Act with such modifications as the High Court may consider to be in the interest of justice and the expedition of the proceedings.
Offsetting 16. (1) Where the owner of rateable property wishes to against pending spend money, otherwise payable as a rate, on infrastructure rate. work meant to be done by the local government, he or she shall submit a proposal to the local government in Form RF7 specified in the Schedule to these Regulations containing sufficient information to enable a proper evaluation of the project or proposal by the local government.
(2)
A local government shall not approve a proposal submitted under sub-regulation (1) unless it is satisfied that the proposal-
(a)
serves the general good of the rate payer or rate payers in the area;
(b)
complies with the infrastructure, planning and budgetary provisions for infrastructural development of the relevant local government; and (c) the district, city, municipal or town engineer has certified that the proposed infrastructure works-
(i)
conform to the relevant standards set by the local government or any relevant regulatory body; and (ii) will be provided in a cost effective manner.
(3)
Offsetting of rate shall not be made under this regulation unless a certificate of completion, in Form RF8 specified in the Schedule to these Regulations, has been issued by the district, city, municipal or town engineer to the effect that the infrastructural works have been carried out in accordance with this regulation.
(4)
Where approval of the proposal is granted and the works are carried out under sub-regulations (1) and (2) the local government shall, subject to sub-regulations (3) to (6) offset the rate payable by issuing a certificate in Form RF9 specified in the Schedule.
(5)
If the district, city, municipal or town engineer is not satisfied that the infrastructural works have been carried out in strict compliance with this regulation, he or she shall determine the true value of the works to the local government and that value as determined shall be the amount by which the pending rate shall be offset unless the relevant owner proves otherwise.
(6)
The offset allowed against the rate shall not exceed seventy five percent of the pending rate and the balance of twenty five percent not offset is considered to be relating to the administration costs and supervision of the local government.
Administr 17. (1) The percentage of the rates collected to be expended ation costs. by the local government on administration matters shall be determined by the Minister periodically, but it shall not exceed twenty five percent as prescribed in section
37(3)
of the Act.
(2)
In determining a percentage of the rates collected to be expended on administration matters, the Minister shall ha\\T regard to the realistic cost of administering the rating system under the Act, which include among others, remuneration of members and clerks of court and the cost of valuation.
Formation 18. (1) A rate payer's association formed under section p^ere 37(4) of the Act shall- association. (a) have a written constitution to regulate the activities o'? that association under section
37
of the Act including election of the leaders of the association;
(b)
notify the relevant local government of the formation of the association; and
(c)
provide a copy of the association's constitution and names of the leaders of the association to the local government.
(2)
A dissolution of, or any change in the leadership or constitution of the rate payers' association shall be notified to the local government.
Service of 19. (1) Except where the Act provides otherwise, any notices, summons or notice, summons or document of whatever description other required to be served under the Act or the Regulations shall be documents. deemed to be duly served-
(a)
where the person to be served is a company, if the document is addressed to the secretary of the company at its registered office or place of business, and it is-
(ii)
delivered to that office or place of business of the company;
(b)
where the person to be served is a partnership, if the document is addressed to the partnership at its principal place of business identifying it by name or the style under which its business is carried on, and is-
(ii)
delivered to that office or the principal office or place of business;
(c)
where the person to be served is a public body, a corporation, a society or other body, if the document is addressed to the president, secretary, treasurer or other principal officer of that body, as the case may be, at its principal office and is either-
(ii)
delivered to that office;
(d)
where the person to be served is a district, city, municipal or town, local government, by delivering it to, or by sending it by registered post addressed to the chief administrative officer, or town clerk of the local government;
(e)
in any other case, if the document is addressed to the person to be served and is sent to him or her by post or delivered to his or her residence or place of business.
(2)
Any document which is required or authorized to be served upon the owner of any rateable property or properties may be addressed to "the owner" of that rateable property or properties, naming it or them, without further name or description, and shall be deemed to have been duly served- (a) if the document is sent or delivered in accordance with sub-regulation (i)(e); or
(b)
if the document or a copy of it is affixed to some conspicuous part of the rateable properly or properties.
(3)
Sub-regulation (2) applies, with the required changes, to service upon the "occupier" of a rateable property. where recovery of rates is done under section
31
of the Act.
(4)
Where a document is served on a partnership in accordance with this regulation, the document shall be taken to have been duly served on each partner.
(5)
For the purpose of enabling any document to be served on the owner of any rateable property, the person authorized to serve may require the occupier of the rateable property to state the name and address of the owner.
(6)
The court may, with regard to any document required to be served under the Act or these Regulations, order5; service to be effected otherwise; and in that case service shall be effected in accordance with that order.
Forms, 20. The forms and notices specified in the Schedule shall notices etc. , , . 17 be used m the cases to which they relate and for the purposes to which they relate under the Act or these Regulations.
inspection 21. (1) A rate payer may at all reasonable times on documents. Payment of a cost-recovery based fee, inspect and obtain records etc. copies of an extract from-
(b)
any draft valuation list;
(c)
any notice of objection served by the rate payer; or
(d)
minutes of proceedings of the court;
(2)
No fee is payable for an inspection provided for under the Act.
(3)
For the purposes of this regulation "rate payer" includes an occupier or tenant on whom a rate has been levied under section
31
of the Act.
