Tanzania
Local Government Authorities (Rating) Act
Chapter 289
- Commenced on 1 July 1983
- [This is the version of this document at 30 November 2019.]
Part I – Preliminary provisions
1. Short title
2. Application and exemption
3. Interpretation
In this Act, unless the context otherwise requires—"authority" means the Tanzania Revenue Authority;"collector" or "collector of rates" means any person duly authorised by an authority to collect or receive rates on its behalf;"Commissioner General" has the meaning ascribed to it under the Tanzania Revenue Authority Act;"Council" means in relation to—(a)a district authority, the district council or township authority; and[Cap. 399](b)an urban authority, a town, municipal or city council, as the case may be;[Cap 4 s. 8]"Director" means in relation to—(a)a district authority, a District Executive Director or Township Executive Officer for that district council; or township authority, as the case may be; and(b)a town, municipality or city, the Town Director for that town, Municipal Director for that municipality or City Director for that city;[Acts Nos. 16 of 2015 s. 32; 2 of 2016 s. 66; Cap. 4 s. 8]"improvement" means the whole or any part of a building or structure of whatever materials constructed, which is capable of beneficial use or occupation and which is of a sufficient permanent nature as normally to pass with land on disposition, and includes—(a)any work done or services provided or material used on land by the expenditure of money or labour; and(b)carrying out of any building, engineering or other operation in, on, over or under land, or making of any material change in the use of any building or land; but shall not include—(i)any commercial or industrial plantation or any growing crops of the class fructus industriales of a permanent nature; or(ii)any machinery or plant other than rateable machinery or plant;"Minister" means the Minister responsible for finance;"occupier" means any person in actual occupation of rateable property without regard to the time title under which he occupies;"owner" in relation to any premises, means the person holding or deemed by any written law to be holding such premises under a right of occupancy, and includes any person claiming or holding himself out as being the owner and entitled to a right of occupancy in respect of the premises, or in the case where the owner of such premises cannot be found, the person in actual occupation of such premises;"public utility undertaking" means any company, authority or persons carrying on a water, hydraulic power, electricity or other undertaking, which has been approved by the local authority as a public utility undertaking for the purposes of this Act;"rate" means a levy on a rateable property;"rateable area" means an area declared under section 6 of this Act;"rateable property"(a)in City Councils, Municipal Councils and Town Councils, means(i)in the case of a plot with a single building, a building which is in actual occupation including all improvements on, in or under any such building;(ii)in the case of a plot with more than one building, all buildings in actual occupation in that plot including improvements on, in or under such buildings;(b)in District Councils, means(i)in the case of a plot with a single building, a building which is in actual occupation including all improvements on, in or under any such improvements on, in or under such buildings;(ii)in the case of a plot with more than one building, only one building which shall be charged the highest rates in that plot,but rateable property under paragraphs (a) and (b) does not include mud huts, thatched houses, mud houses and such other similar houses;"right of occupancy" shall have the meaning assigned to that expression by the Land Act, and includes any tenure which is deemed by any written law to be a right of occupancy;[Cap. 113]"roll" means a valuation roll compiled in accordance with the provisions of this Act;"Tanzania Revenue Authority" has the meaning ascribed to it under the Tanzania Revenue Authority Act;[Cap. 399]"time of valuation" means—(a)in relation to a roll, the date of the passing of the resolution causing the roll to be made; and(b)in relation to a supplementary roll, the time of valuation of the roll of which it shall form a part in accordance with the provisions of this Act;"township" includes the area of jurisdiction of a town council;"Township Executive Officer" means a Township Executive Officer of a township;"Tribunal" means the Rating Valuation Tribunal established by section 33 of this Act;"urban authority" includes a township authority;"Valuation Surveyor" means the Valuation Surveyor appointed under section 4; and"value of building" means the market value of a building or where the market value cannot be ascertained, the replacement cost of the building.[Acts Nos. 16 of 2015 s. 32; 2 of 2016 s. 66; 4 of 2017 s. 63; 6 of 2019 s. 9]Part II – Appointment and powers of Valuation Surveyor
4. Appointment of Valuation Surveyor
5. Powers of Valuation Surveyor
Part III – Valuation
6. Declaration of rateable areas
7. Rateable property
All property within a rateable area shall be a rateable property:Provided that the following property shall not be rateable property—8. Roll
9. Supplementary roll
10. Delivery and attestation of roll or supplementary roll
11. Notification of publication of roll or supplementary roll
12. Inspection of roll or supplementary roll
When the roll or supplementary roll has been delivered to the rating authority or the Commissioner General as the case may be as provided in section 10, it shall be open to inspection at the offices of the rating authority or the Commissioner General as the case may be at the time stated in accordance with section 11, and an owner or occupier of any hereditament included in the roll or supplementary roll, or his appointed representative, may inspect such roll and take extracts therefrom.[Cap. 4 s. 8]13. Objection to roll or supplementary roll
14. Alteration of roll or supplementary roll
Notwithstanding anything to the contrary contained in this Act, it shall be lawful for a rating authority or the Commissioner General to alter any roll or supplementary roll for the purpose of—15. Notice requiring revaluation
Part IV – Rating
16. Power to impose rates
17. Duty to make sufficient rates
Every Council shall make or levy sufficient rates to provide for that part of the total estimated expenditure to be incurred by it during the period in respect of which the rate is levied which is to be met out of moneys raised by rates, together with any additional amount as is, in the opinion of the Council required to cover expenditure previously incurred or to meet contingencies or to defray any expenditure which may fall to be defrayed before the date on which money to be received in respect of the next subsequent rate will become available.18. ***
[Repealed by Act No. 6 of 2019 s. 12]18A. Methods of rating by Tanzania Revenue Authority
The Minister may, subject to the provisions of this Act and in consultation with the Minister responsible for local government, make regulations prescribing methods of rating property and collecting property rate in collaboration with the local government authority.[Acts Nos. 2 of 2016 s. 76; 4 of 2017 s. 65; 6 of 2019 s. 13]19. ***
[Repealed by Act No. 6 of 2019 s. 14]20. ***
[Repealed by Act No. 6 of 2019 s. 14]21. ***
[Repealed by Act No. 6 of 2019 s. 14]22. ***
[Repealed by Act No. 6 of 2019 s. 14]23. Exemption and remission of rates
24. Refund where premises demolished
Where it is shown to the satisfaction of the rating authority that any assessed premises or any part thereof have been demolished or removed during any financial year, the rating authority shall, on the application of the person who has paid the amount of the rate payable in respect of such premises, order to be refunded to that person such proportion of the amount paid as a rating authority may deem fit having regard to all the circumstances:Provided that, in the case of demolition or removal otherwise than by order of the Council or a Magistrate under this Act, no refund shall be made unless the owner of the premises has within fourteen days of the demolition or removal given notice in writing thereof to the Commission General.25. Duty to pay rate
It shall be the duty of any person liable for any rate to pay the amount thereof to a rate collector or his duly authorised representative.26. Recovery of rate
27. Claim for amount of rate
The claim for the amount of any rate payable under the provisions of this Act shall, except in so far as may be otherwise specifically provided in any other Act, have priority over other claims against the person liable to pay the rate, except claims by the Government.28. Rate to be a charge on property
Any rate due in respect of any property shall, until paid, be a charge on the premises, and that charge shall have priority over all other claims against the premises except claims by the Government.29. Notice where rate not paid
30. Notice of mortgage in respect of rateable premises
31. Evidence of rate
In any proceedings to levy or recover rates or of rate consequent on the levying or recovering of any rates under the provisions of this Act, the rolls and rates books or other lawful record of the rating authority and all entries purporting to be made therein as required by this Act, including genuine extracts or certified copies thereof, shall, upon production thereof, be prima facie evidence of such rate.32. Duty of occupier to supply information
The rating authority may require the occupier of a hereditament to supply the name and address of the leaseholder of such hereditament, or the name and address of the person to whom the occupier pays any rent and, if such occupier refuses to provide such information to the best of his ability or knowingly provides false information, commits an offence and on conviction, is liable to the relevant penalty as provided for under the Tax Administration Act.[Act No. 2 of 2016 s. 81; Cap. 438; Cap. 4 s. 8]Part V – Rating Valuation Tribunal
33. Establishment of Rating Valuation Tribunal
34. Function of Tribunal
The function of the Tribunal shall be to determine all objections which may be lodged in connection with roll or supplementary roll.35. Jurisdiction
The jurisdiction of the Tribunal shall extend to all objections made in accordance with the provisions of this Act.36. Quorum
The Chairman or any other person acting in his behalf and any other two members shall constitute a quorum.37. Declaration of interest
No person shall sit or act as a member of the Tribunal if he has any interest, direct or indirect, in any objection being heard by the Tribunal.38. Decision by majority opinion
The determination of any objection referred to the Tribunal shall be according to majority opinion and the person presiding shall have no second or casting vote.39. Notice of meeting
The Secretary shall give a notice in the Gazette and at least one newspaper circulating in the local authority concerned, of any meeting of the Tribunal.40. Power to order attendance
41. Appeals
An appeal to the High Court against an award on a point of law may be made by any party to an objection but no appeal shall be made to any court against the amount of any award made by the Tribunal or against a decision of the Tribunal as to whether an objection has or has not been properly made42. Procedure
42A. Non application of Part V
The provisions of Part V of this Act shall not apply where the agency of the Tanzania Revenue Authority is in force.[Act No. 9 of 2008 s. 17]Part VI – Legal proceedings
43. Summary proceedings
44. Recovery by suit
45. ***
[Repealed by Act No. 2 of 2016 s. 83]46. Recovery of owner’s rate from occupier
Where the rate imposed on any owner of rateable property remains unpaid for a period of three months after the rate becomes due and payable, the local government authority may demand the amount of such rate or any part thereof from any tenant or occupier for the time being of such rateable property to the extent of any rent or other amount due by the tenant or occupier at the date of the demand or which may thereafter become due, and on non-payment thereof may, after one month from the date of such demand, recover the same from such tenant or occupier, who shall be liable for the amount of such demand to the extent as aforesaid until the same has been wholly recovered, and shall be entitled to deduct from any rent or other amount payable by him to such owner, or his successor in title, so much as was so paid by or recovered from him, and the production of the receipt for such rates so paid or recovered shall be a good and sufficient discharge.47. Recovery of interest
Where any rate remains unpaid after the date on which the same becomes due and payable, interest rate provided under the relevant provisions of the Tax Administration Act shall be charged and recovered thereon within fourteen days after the same becomes due and payable.[Act No. 2 of 2016 s. 84; Cap. 438]48. Liability for rates and charge on property
49. Refusal by occupier to disclose name of owner
Where on the request of the Tanzania Revenue Authority, the occupier of any rateable property refuses or willfully omit to disclose or willfully misstates to the Tanzania Revenue Authority, the name of the owner of such property, or of the person receiving or authorized to receive the rents, such occupier commits an offence and on conviction is liable to the relevant penalty as provided under the Tax Administration Act.[Act No. 2 of 2016; Cap. 4 s. 8; Cap. 438]50. Evidence
In any proceedings to impose or recover rates or consequent on the imposition or recovery of any rates, as well as in all other proceedings under the provisions of this Act, the valuation rolls and records of the local government authority and all entries made therein and extracts or certified copies signed by the Commission General, and also all copies of any newspaper containing any notices necessary to be proved shall upon production be prima facie evidence of such rate and of the contents thereof without any evidence that the notices required by all other requirements of this Act have been complied with:Provided that, it shall be competent for any party to any such proceedings to offer evidence to prove the contrary.[Act No. 2 of 2016]50A. Appeals to Tax Revenue Appeals Board
Any person who is aggrieved by the decision of the Commissioner General on the objection lodged under section 43, may appeal to the Tax Revenue Appeals Board in accordance with the procedures provided for under the Tax Revenue Appeals Act.[Act No. 2 of 2016 s. 86; Cap. 408]51. Regulations
Part VII – Amendments, repeals and transitional provisions
52. Omitted
Amends the Land Act.53. Omitted
Amends the Land Act.54. Omitted
Amends the Land Act.55. Repeal of Act No. 19 of 1974
Repeals the Land (Rent and Service Charges) Act.56. Transitional and savings provisions
History of this document
30 November 2019 this version
Consolidation
01 July 1983
Commenced