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Valuation and Taxation

Valuation and Taxation

The fees and taxes relating to land services are charged with regard to various pieces of legislation as outlined in the text that follows. Article 191 of the constitution empowers the local governments to levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament. The Local Government Act (1997) Cap 243 in line with the Constitutional provision and mandate in its section 80 empowers local governments to levy, charge and collect fees and taxes including rates, rents, stamp duties, registration and licensing fees, and taxes included in the fifth schedule of the Act. Under regulation 11 in the fifth schedule, a district council and an urban council shall impose under the provisions of the Local Government (Rating) Act, rates on property that is within its area of jurisdiction. A district or urban authority may enact laws imposing rates on persons owning, occupying or in possession of land or buildings in any area to which the Local Government (Rating) Act (2005) does not apply. Under Regulation 13 (c) of the Fifth schedule, local government revenue shall consist of rents from lease of property owned by the Local Council.

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