The Rating

Rating f N o . 1 2 o M W > 63
T H E R A T I N G A C T , 1997
ARRANGEMENT Oi- CLAUSE'S
P A R T I
PRELIMINARY
1. Short thle and commencement
2. Interpretation
P A R T II
APPOINTMENT AND POWERS OF VALUATION' SURVEYOR
3. Appointment of valuation surveyor
4. Powers of valuation surveyor
5. Declaration of rateable areas
6\ Declaration of rateable properly
7. Assumptions for price of rateable properly on open market
8. Main roll
9. Notification of lease-holders before inspection of property
10. Supplementary roll
11. Effective dale where interval beiwccn date of approval of
main roll and next rate period is less than three months
12. Effective date where date of commencement of rate period
within which supplementary roll is approved is earlier than
event giving rise to inclusion of any rateable property in
supplementary roll
13. Leaseholder of shorter term deemed to be leaseholder of
property
14. Delivery and attestation of main roll or supplementary roll
15. Notification of publication ofmain roll or supplementary roll
16. Inspection ofmain roll or supplementary roll
17. Objection to main roll or supplementary roll
18. Alteration of main roll or supplementary roll
19.

6. Inspection ofmain roll or supplementary roll
17. Objection to main roll or supplementary roll
18. Alteration of main roll or supplementary roll
19.

Notice requiring re-valuation
P A R T IV
RATING
20. Determination and levying of ordinary rate
21. Determination and levying of special rate
22. Differential rating
23. Remission of rales
24. Duty to pay rates
Copies of this Act may be obtained from the Government Printer,
P.O. Box 30136,10101 Lusaka. Price K65O0 each.

64 No. 12 of 1997] Rating
25. Recovery of rate
26. Evidence of rate
27. Duty of occupier to supply information
PART V
28. Establishment of Rating Valuation Tribunal
29. Appointment of Secretary and staff
30. Jurisdiction
31. Quorum
32. Vacation of office of member
33. Declaration of interest
34. Decision by majority opinion
35. Procedure
36. Appeal
PART VI
37. Expenses of Tribunal
38. Allowances
39. Offences and penalties
40. Rules
4 1 . Regulations
FIRST SCHEDULE
SECOND SCHEDULE

edure
36. Appeal
PART VI
37. Expenses of Tribunal
38. Allowances
39. Offences and penalties
40. Rules
4 1 . Regulations
FIRST SCHEDULE
SECOND SCHEDULE

Rating [No. 12 of 1997 65
GOVERNMENT OF ZAMBIA
ACT
No. 12 of 1997
Date of Assent: 12l)i April, 1997
An Act to provide for the declaration of rateable areas; to make
provision for the assessment nf rateable properly; to provide
for thelevying of rates; and to provide for matters connected
with or incidental to the foregoing. [18th April, 1997
ENACTED by the Parliament of Zambia. Enactment
PART I
PKl-l-IMlNAKY
1. This Act may be cited as the Rating Act, 1997, and shall Short title
come into operation on such date as the Minister may, by statutory * " j j , m c n c e . instrument, appoint. m C T i
2. In this Act, unless the context otherwise requires— interpreta
tion
" Board " means the Zambia Railways Board established by
the Railways Act; C«P .4«
" Chairperson " means the Chairperson of the Tribunal,
appointed under section twenty-eight;
" council" shall have the meaning assigned to it in the Local m
Govcmmcni Act;
" council certificate of title" shall have the meaning assigned
to it in the Housing (Statutory and Improvement Areas) Cap.

the Local m
Govcmmcni Act;
" council certificate of title" shall have the meaning assigned
to it in the Housing (Statutory and Improvement Areas) Cap.

194
Act;
" developed " in relation to land, means land which has
improvements on it;
" effective date " means—
(a) in relation to amain roll, the date of commencement
of the next rale period following the date upon
which the main roll is approved by the Tribunal
and shall be subject lo the exception set out in
section eleven; and

le period following the date upon
which the main roll is approved by the Tribunal
and shall be subject lo the exception set out in
section eleven; and

66 No. 12 of 1997] Rating
(b) in relation to a supplementary roll, the date on which
the supplementary roll is approved by the Tribunal
and shall be subject to the exception set out in
section twelve;
" head of a mission" shall have the meaning assigned to it in
Cap. 20 ihe Schedule to the Diplomatic Immunities and Privileges
Act;
" improvement" means—
(a) the whole or any part of a building or structure of
whatever material constructed, which is capable of
beneficial use or occupation and which is of a
sufficiently permanent nature;
(h) any work done, services provided, or materials used,
on land by the expenditure of money or labour; or
(c) carrying out of any building, engineering or other
operation in, on, over or under, land, or the making
of any material change in the use of any building or
land but docs 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;
" improvement area" shall have the meaning assigned to it in
Cap.

anent nature; or
(ii) any machinery or plant other than rateable
machinery or plant;
" improvement area" shall have the meaning assigned to it in
Cap.

194 the Housing (Statutory and Improvement Areas) Act;
" leaseholder " means a person in whom a statutory lease,
sublease or underlease is vested and who has privity of
estate withthc reversioner entitled to the reversion imme
diately upon the determination of that term, subject to the
conditions laid down in section thirteen;
" main transmission of power" means transmission of power
from the generation plant or point of supply in, or on, any
rateable property up to and including—
(a) in the case of electrical power, the first transformer
in any circuit, or, where the first transformer pre
cedes any distribution board or where there is no
transformer, the first distribution board;
(h) in the case of transmission by shafting or wheels, any
shaft or wheel driven directly from the prime
mover

nsformer, the first distribution board;
(h) in the case of transmission by shafting or wheels, any
shaft or wheel driven directly from the prime
mover

Rating [No.

Rating [No.

12 of 1997 67
(c) in the case of hydraulic or pneumatic power, the
point, where the main supply ceases, excluding
any branch service piping connected with such
main supply;
(d) in the case where, without passing beyond the limits
of the main transmission of power, power is trans
mitted to another rateable property, the point at
which the power passes from the first rateable
property;
" member" means a member of the Tribunal;
" occupier " means any person in occupation as leaseholder or
tenant of any property within a rateable area, or any
leaseholder of untenanted or vacant property;
" operational purpose " means the actual carrying out of the
technical functions forminglhc primary purpose of a public
utility undertaking, including the maintenance of plant and
machinery, but does not include any purpose concerned
with the administration, management or financing of that
undertaking;
" premises of a mission " means the building or parts of
buildings and the land ancillary thereto, used for the pur
poses of the mission including the residence of the head of
the mission;
" primary transformation or power " means any transforma
tion of electrical power by means of a transformer at any
point in the main transmission of power;
" principal officer" shall have the meaning assigned to it in the Cap.

power by means of a transformer at any
point in the main transmission of power;
" principal officer" shall have the meaning assigned to it in the Cap.

28 \
Local Government Act;
" property " includes land having any improvement on it;
" rate " means a levy on property;
" rate period " means the period for which rates are levied
following the passing of a resolution under section twenty;
" rateable area" means any area declared as a rateable area ir
section five;
" rateable machinery or plant" means—
(a) machinery and plant, together with the shafting,
pipes, cables, wires and other appliances and struc
tures accessory to the machinery and plant which
are used mainly or exclusively in connection with
either of the following purposes;
(i) the generation, storage, primary transforma
tion or main traasmission, of power in, or
on, any rateable property; or

er of the following purposes;
(i) the generation, storage, primary transforma
tion or main traasmission, of power in, or
on, any rateable property; or

68 No. 12 of 19971 Rating
(ii) the healing, cooling, ventilation, lighting,
drainage or supply of water to the rateable
properly or the protection of the rateable
property from fire;
(b) lifts or elevators in a building;
(c) structures or pans of structures used for storage
purposes and not being an integral part of a manu
facturing operation or trade process;
" rateable property " means property thai is rateable
under this Act;
" rateable value " means the price which the rateable
property would be expected to realise if sold on the
open market as at the time of valuation and on the
assumptions set out in section seven;
" rating authority " means any council within whose
boundaries a rateable area falls;
" serviced " in relation to land means the provision of
C a
P - 3 7
services such as water and road network;
" Sheriff" shall have the meaning assigned to it in the
Cap. 194 Sheriff's Act;
" Statutory Housing Area " shall have the meaning
Cap. 188 assigned to it in the Housing (Statutory and Im
provement Areas) Act;
" surveyed " in relation to a property, means a cadastral
survey for that property has been approved in
Cap.

g (Statutory and Im
provement Areas) Act;
" surveyed " in relation to a property, means a cadastral
survey for that property has been approved in
Cap.

188 accordance with the provisions of the Land Survey
Act;
" Surveyor-General" means the Surveyor-General ap
pointed under the Land Survey Act;
" Tanzania-Zambia Railway Authority " means the
Tanzania-Zambia Railway Authority established
Cap. 454 under the Tanzania-Zamhia Railway Act;
" time of valuation " means—
(o) in relation to amain roll, the date of the passing of the
resolution causing the main toll to be made;
(b) in relation to a supplementary roil, the time of
valuation of the main roll of which it shall form a
part in accordance with this Act;

to be made;
(b) in relation to a supplementary roil, the time of
valuation of the main roll of which it shall form a
part in accordance with this Act;

Rating [No. 12 of 1997 69
" transformer" means any plant which changes the pressure,
frequency, form of current or electrical power to another
pressure, frequency or form current but does not include
any plant which forms an integral part of an item of plant
or machinery in, or on, the rateable property for manufac
turing operations or trade processes;
" Tribunal" means the Rating Valuation Tribunal constituted
under section twenty-eight;
" Valuation surveyor" means a valuation surveyor appointed
under section three;
" Vice-Chairperson " means the Vice-Chairperson of the
Tribunal appointed under section twenty-eight. P A R T Jl
APPOINTMENT AND POWERS OF VAI.VATIOS SURVEYOR
3. (1) The rating authority shall, subject to the approval of the Appoinimem
Minister and subject to subsection (3), appoint a valuation surveyor o f v a l u a l i o
"
who shall be responsible for the preparation of a main roll for the
rating authority. (2) The valuation surveyo;' appointed in accordance with sub
section (1) shall be a person who is registered, under the Valuation Cap.

ting authority. (2) The valuation surveyo;' appointed in accordance with sub
section (1) shall be a person who is registered, under the Valuation Cap.

207
Surveyors' Act as a valuation surveyor and may be—
(a) a full time officer of the rating authority;
(b) a valuation surveyor engaged in private practice; or
(cj an officer of the Government Valuation Department. (3) Notwithstanding subsection (1), where the rating authority
seeks to appoint a valuation surveyor to prepare a supplementary
roll, other than the valuation surveyor who prepared the main roll
for that rating authority, the rating authority shall submit the name
of that valuation surveyor to the Minister for approval before that
surveyor is appointed. (4) The appointment of a valuation surveyor other than an
officerof the Government Valuation Department orraiingaulhority
shall be subject to the regulations made under the Zambia National Cap. 394
Tender Board Act. (5) Subject to any directions that may be give by the Minister as
the appointment of a valuation surveyor, a rating authority shall pay
all fees and expenses incurred by the valuation surveyor in respect
of the surveyor's duties under this Act.

on surveyor, a rating authority shall pay
all fees and expenses incurred by the valuation surveyor in respect
of the surveyor's duties under this Act.

70 No. 12 of 1997| Rating
vacation' ^ ' ^ Trie valuation surveyoror any person assisting the valu-
surveyoT ation surveyor may—
(a) for the purpose of preparing or checking an entry in a
main roll or a supplementary roll, or for the purpose
of preparing or checking any rate, enter into, or upon,
any rateable property at any reasonable hour in the
day-time and survey or inspect that property;
(b) serve a notice by delivery or prepaid registered post on
leaseholder or any person in apparent occupation or
charge of any rateable property requiring the lease
holder or that person to make a return in the form
prescribed in the First Schedule; or
(c) put to a leaseholder or any person in apparent occupa
tion or charge of any rateable property questions on
such matters as may be necessary to enable the
valuation surveyor to correctly value that property.

on or charge of any rateable property questions on
such matters as may be necessary to enable the
valuation surveyor to correctly value that property.

(2) Any person who—
(a) unreasonably refuses the valuation surveyor access to the
rateable property in contravention of paragraph (a) of
subsection (I);
(b) fails to make a return in conuavention of paragraph (b) of
subsection (1);
(c) refuses to answer any question lawfully put to such person
by the valuation surveyor or any person assisting the
valuation surveyor, or
(d) provides false information in answer to any question
lawfully put to such person or in any return submitted
under paragraph (b) of subsection (1);
shall be guilty of an offence and shall be liable, upon convic
tion, to a fine not exceeding three thousand five hundred
penalty units or to imprisonment fora term not exceeding six
months, or to both. PART til
VALUATION
Declaration 5, r\\ Subject to this section, the Minister may after consulta-
of rateable . . . . . . •_ t
areas tion with the rating authority concerned and, for the purpose of
rating assessment, by statutory order—
(a) declare any area within the council boundary to be a
rateable area; or
(b) alter the boundary or any rateable area:

ssessment, by statutory order—
(a) declare any area within the council boundary to be a
rateable area; or
(b) alter the boundary or any rateable area:

Rating [No. 12 of 1997 71
Provided that an order shall not be made under this
section unless—
(i) notice of the intention to make the order has
been published in the Gazette and in a
newspaper of general circulation in the
area of the rating authority, before the
order is made, staling that interested per
sons may make written objections to the
Minister against the proposed declaration
within thirty days of the notice; and
(ii) where any objection is received, the Minis
ter has considered the objection and has
notified the person making the objection,
about the Minister's decision. (2) An order declaring an area to be a rateable area or altering
any such area shall define the area so declared or altered by
reference to a plan prepared by the Surveyor-General and deposited
in the office of the Surveyor-General and of the rating authority. (3) A copy of the plan referred to in subsection (2) certified by
the Surveyor-General shall be deposited with the Minister and with
the principal officer of the rating authority concerned and shall be
admissible in evidence in any proceedings. 6.

eposited with the Minister and with
the principal officer of the rating authority concerned and shall be
admissible in evidence in any proceedings. 6.

(1) ForthepurposcsofthisAct,andsubjccttosubscclion(2), Rateable
the following land or property within rateable area shall be rateable: PR
°PE R T
>'
(a) subject to subsections (6) and (7) of section twenty,
property, within a rateable area, whethcrornot reserved
for Government use, which is alienated on statutory
leasehold tenure or included in a statutory housing area;
(b) land, whether developed or undeveloped, which has been
serviced and two years have elapsed from the date of
issue of the Certificate of Title; and
(c) agricultural land and buildings which are not used for
agriculture. (2) For the purposes of this Act, and subject to subsection (1), the
following property within a rateable area shall not be rateable:
(a) property in the occupation of the President in the President's
capacity as Head of State;
(b) property used wholly for the operational purposes of any
public utility undertaking concerned with the storage,
processing or distribution of public water supplies, or
the collection, treatment or disposal o! wuicr-bomc
sewerage;

king concerned with the storage,
processing or distribution of public water supplies, or
the collection, treatment or disposal o! wuicr-bomc
sewerage;

72 No.

72 No.

12 of 19971 Rating
(c) property used primarily for public worship, including
property used for residential purposes by ministers of a
church and nuns whether or not that property is in the
same curtilage as the church, but excluding property
used for social and commercial purposes in connection
with places of public worship;
(d) property owned and occupied by registered charities;
(^training centres intended for capacity building for youths,
homeless and persons with disabilities;
(f) public libraries and public museums;
(g) cemeteries and crematoria;
(h) military aerodromes, including the buildings on them and
their curtilage;
(i) property comprising land used solely by a full-time
educational institution, or for sporting purposes by that
educational institution;
(J) any railway track owned by the ZambiaRailways Board or
the Tanzania-Zambia Railway Authority, including rails
and sleepers, together with all earth-work, ballast, fit
tings, fastenings and devices installed in connection
with track or train operation, bridges, culverts, inspec
tion and ash pits, signals and signal installations,
central iscd train control gear, rolling stock weighbridges,
locomotive and train watering installation, cooling and
fuelling plants, passenger transmission lines, poles, py
lons, transformers and switchgear used in connection
with track and train operations, whether situated within
or without buildings, if they are used for normal working
of the railway;
(k) premises of a mission, which are owned by a mission and
are the—
fa) residence of the head of a mission; or
(b) chancery of that mission;
or, such other body granted diplomatic immunities and
Cap.

ssion and
are the—
fa) residence of the head of a mission; or
(b) chancery of that mission;
or, such other body granted diplomatic immunities and
Cap.

2 0 privileges, as set out in the First Schedule to the Diplo
matic Immunities and Privileges Act:
Provide that premises other than those sped Really
mention in this paragraph which arc owned by a
mission in Zambia shall only be exempt if similar
premises owned by aZambian mission in that country
are exempt from rates in such country;

owned by a
mission in Zambia shall only be exempt if similar
premises owned by aZambian mission in that country
are exempt from rates in such country;

Rating [No. 12 of 1997 73
(I) premises on which buildings, planl and machinery used for
mining or mineral processing purposes are located;
(m) premises on which plant and machinery used for power
generation, transmission and distribution are located;
(n) premises on which plant and machinery used for telecom
munication purposes arc located;
(o) machinery or plant which is in, or on, the rateable property
solely for the purpose of manufacturing or trading
operations;
(p) public roads and railways;
(q) agricultural land and buildings which are used for agricul
ture including dwellings houses situated thereon;
(r) prem iscs which arc used for sport or recreational facilities,
race course parks and pleasure gardens; or
(s) such other property as the Minister may, by statutory
instrument, prescribe. (3) Property which belongs lo a person holding a title under the
Common Leaseholds Schemes Act shall be assessed individually
for purposes of rates under this Act.

which belongs lo a person holding a title under the
Common Leaseholds Schemes Act shall be assessed individually
for purposes of rates under this Act.

(4) In this section—
" agriculture " means the use of land or buildings for, or in
connection with, animal husbandry, fish farming, breeding
and keeping of livestock, hatcheries, ranching, grazing,
poultry, pasture, arable farming, irrigation, tillage,
florciculture, flowcrgrowing, horticulture, gardening, veg
etable growing, fruit orsccd growing, mushroom growing,
vine-growing, silviculture, afforestation, forestry or plan
tation; but does not include tourism, green grocership,
meat-processing. 7. (1) Subject to subsection (2), the price which any rateable Assumptions
property would be expected to realise i f sold on the open market as ['"^te
at the time of valuation shall be on the assumption that— properly on
• open market
(a) the rateable property is held on leasehold tenure by the
vendor,
(b) the rateable property is sbld with vacant possession;
(c) there are no subleases, mortgages, or charges comprising
the rateable property;
(d) all repair and maintenance which would be carried out by
a prudent vendor prior to the sale have in fact been
carried out;

the rateable property;
(d) all repair and maintenance which would be carried out by
a prudent vendor prior to the sale have in fact been
carried out;

74 N o . l 2 o f l 9 9 7 ] Rating
(e) the rateable property is sold with the bcncfiiof all planning
permissions, licences and other consents, either statu
tory orpersonal, as to the actual use of the leasehold; and
(f) the rateable properly was offered for sale with the improve
ments existing as at the time of valuation. (2) When making the assumption referred to in subsection (1 )—
(a) due regard shall be assumed to have been had by the
Cap. t84 purchaser and the vendor to the provisions of the Lands
Act. as to consideration; and
(b) the rateable value shall, where one portion of any rateable
property is located in one area of a rating authority and
the other portion of the same property is located in the
area of another rating authority, be the value that the
portion that is located in the area of the rating authority
concerned would fetch on the open market. Main roil 8. (1) Forthepurposeof levying rates, there shall bemaintained
by the rating authority a main roll prepared by the valuation
surveyor in which all rateable property in the area shall bcl'Sted by
number.

maintained
by the rating authority a main roll prepared by the valuation
surveyor in which all rateable property in the area shall bcl'Sted by
number.

(2) A main roll shall show, in respect of each rateable prop
erty—
(a) the land parcel number or numbers;
(b) the address of the property;
(c) the name of the leaseholder or, where an improvement
stands on parcels belonging to more than one lease
holder, the names of those leaseholders;
(d) a brief description of the rateable property and the im
provement included in the rateable property;
(e) the area of land comprising the rateable property; and
(f) the rateable value of the rateable property. (3) The rating authority shall, not less than once in every Five
years, or such longer period as the Minister may approve, cause to
be prepared anew main roll. (4) Subject to subsection (1), the Government Valuation Depart
ment shall be responsible for monitoring the preparation of
valuation rolls by rating authorities and may advise a rating
authority to prepare a new main roll or a supplementary roll.

itoring the preparation of
valuation rolls by rating authorities and may advise a rating
authority to prepare a new main roll or a supplementary roll.

Rating (No. ! 2 o f l 9 9 7 75
9. A rating authority shall, before the valuation surveyor in- Notification
spects any property within the rateable area, publish a notice at least of leasehold
twice in a daily newspaperof general circulation, within the area of M
™an of
the rating authority, and put up notices in noi less than ten consptcu- property" °
ous public places in the area of the rating authority informing the
leaseholders of the intended inspection. 10. ( 1 ) Theratingauthoritymaycauscihcvaluationsurvcyorlo Suppicmen-
prepare a supplementary roll which shall be considered to be part of l a r
y r < ) i l
the main roll. ( 2 ) Where any rateable properly appears both in the main roll
and in the supplementary roll, the latter entry shall supersede the
former entry from the effective date of the supplementary roll.

h in the main roll
and in the supplementary roll, the latter entry shall supersede the
former entry from the effective date of the supplementary roll.

(3) A supplementary roll may include—
(a) any rateable property or pan of that rateable property
which was omitted from the lasi main roll;
(b) any rateable property whose rateable value has been round
to be incorrectly assessed orcntered in the last main roll;
(c) any rateable property in, or to, which improvements have
been erected, completed, altered ordcmolished since the
effective date of the main roll;
(d) any rateable property whose rateable value as at the time
of valuation of the main roll has changed since the
effective date of the main roll;
(e) any rateable property whose owner has served a notice on
the rating authority under section nineteen; or
(f) any rateable property whose identity as given in the main
roll has been changed by sub-division, consolidation, or
alteration of boundaries by resurveyinj* or renumbering. 11. Where the interval between the dale when the Tribunal Effective
approves the main roll and thedatcof the next rale period is less than ^ ™^eTC
three months, the effective date shall be the date of approval of the blawetn dam
main roll. of approval
of main roll
and next rale
period is Icsi-
than thri^
months
12.

ffective date shall be the date of approval of the blawetn dam
main roll. of approval
of main roll
and next rale
period is Icsi-
than thri^
months
12.

Where, in relation to each rateable property contained in ^ t ' ^ ' T da
f
the supplementary roll, thedate of commencement of the rate period curSmencmem
within which the supplementary roll is approved by the Tribunal is
earlier than the event giving rise to the necessity for including such TuViemcmary
rateable property in the supplementary roll, the effective date shall ! ™ ^ v e d 1 S
be the date of that event. earner than
event giving
rise Lo
inclusion of a
raluablc
prupeny in
supplementary
ml)

effective date shall ! ™ ^ v e d 1 S
be the date of that event. earner than
event giving
rise Lo
inclusion of a
raluablc
prupeny in
supplementary
ml)

76 No. 12 of 1997] Rating
L
f M S
« r t W
t e i
^ e r e w o o r m o r e o
^ e K r m s n e l <
* r j
y a
' e a s e e
' S u D l e a s e
term deemed o r
underlessee exist contemporaneously in respect of the same
to be properly and both or all of which were originally granted for a term
of^opcrty °^ t h ' t y y e a r s o r
more, the person in whom the shorter, or the
shortestof such termsisvesled shall be deemed to be the leaseholder
of that property. Delivervand 14, (1) Upon the completion of a main roll or a supplementary
j^jjn™onorf r 0
" * v a
' u a I
' o n
surveyor shall notify the principal officer of the
supplemen- completion. lary
(2) The valuation surveyor shall deliver to the principal officer
a main roll, orasupplememary roll, and shall sign it in the presence
of the principal officer. (3) The principal officer shall immediately after the valuation
surveyorhas signed the main roll or the supplementary roll, sign and
date a declaration appended to it.

officer shall immediately after the valuation
surveyorhas signed the main roll or the supplementary roll, sign and
date a declaration appended to it.

(4) A declaration appended to the main roll or the supplemen
tary roll shall state—
(a) that the main roll or the supplementary roll has been
prepared in accordance with this Act;
(b) the full name and professional qualifications ofthe valu
ation surveyor, and
(c) the time of valuation of the main roll or the supplementary
roll. (5) Every copy of the main roll or the supplementary roll shall
bear a copy of the declaration referred to in subsections (3) and (4)
and the copy of the declaration shall be identical in all respects with
the original, but it shall not be necessary for the copy of the
declaration to be signed or approved by the valuation surveyor or by
the principal officer. (6) The rating authority shall, within fourteen days of receipt of
a main roll, by resolution, propose a rate to be levied after the main
roll becomes effective. N o t a t i o n 1 5 .

ithin fourteen days of receipt of
a main roll, by resolution, propose a rate to be levied after the main
roll becomes effective. N o t a t i o n 1 5 .

( i ) Theralingauthorityshall.wiminiwenty-onedaysofihe
Sonof main resolution of the rating authority under subsection (6) of section
roil or fourteen, publish at least once in a newspaperof general circulation
urvroiT" i n t h e a r c a o f
^ r a I i n
8 authority and put in not less than ten
conspicuous public places in the area of the rating authority a notice
stating—
(a) that the main roll or the supplementary roll is open to
inspection at the offices of ihe rating authority and the
times at which it may be inspected;

that the main roll or the supplementary roll is open to
inspection at the offices of ihe rating authority and the
times at which it may be inspected;

Rating [No. 12 or 1997 77
(b)a date, not less than tweniy-eighi days afterthe first date of
publication of the notice in a newspaper of general
circulation in the area of the rating authority and in ten
conspicuous public places in the area of the rating
authority, on or before which any objection to the main
roll or the supplementary roll shall be lodged with the
rating authority;
(c) a dale, not less than twenty-one days after the date
appointed under paragraph f b), on which, and specifying
the place at which, the Tribunal shall sit for the purpose
of determining any objections to the main roll or the
supplementary roll;
fd) the effective dale of themain roll orthc supplementary roll;
(e) the time of valuation; and
if) in the case of the main roll, the rate that the rating authority
proposes to levy.

n roll orthc supplementary roll;
(e) the time of valuation; and
if) in the case of the main roll, the rate that the rating authority
proposes to levy.

(2) The rating authority shall with the publication of a notice
under subsection (1), serve by post upon each person whose name
appears as the leaseholder for any rateable property listed in the
main roll or the supplementary roll, a notice informing that per
son—
(a) that a main roll or supplementary roll has been published
in which rateable property appears of which that person
is listed as the leaseholder;
(bj of the number of the parcel or land, stand or subdivision
concerned;
f c ^ f the limes at whichthemain roll orthc supplementary roll
may be inspected at the rating authority's office;
(d) of the date on or before which objections to the main roll
or the supplementary roll must be lodged with the rating
authority; and
(e) in the case of a main roll, of the rate which the rating
authority proposes to levy. (3) Any notice the posting of which is proved shall be deemed
to have been received in the ordinary course of post if it is sent to the
last address known by the rating authority and, a main roll or a
supplementary roll shall not in anyway, be invalidated by the non-
receipt of that notice.

address known by the rating authority and, a main roll or a
supplementary roll shall not in anyway, be invalidated by the non-
receipt of that notice.

(4) Notwithstanding anything to the contrary in this Act, if the
rating authority fails lo publish the notice referred to in subsection
(1) or to post the notices referred to in subsection (2) wiihin the
specified time, the Minister may, upon request made to the Minister
by the rating authority extend the period.

eferred to in subsection (2) wiihin the
specified time, the Minister may, upon request made to the Minister
by the rating authority extend the period.

78 N o . l 2 o f l 9 9 7 ] Rating
(5) The period referred to in subsection (4) shall—
(a) be extended by notice published not less than twice in a
newspaper of general circulation in the area of rating
authority; and
(b) be published in at least ten conspicuous publ ic places in the
area of the rating authority. Inspection of 1 6 ^ Subject to subsection (2), when the main roll or the
main roll or , . . . . . j • • • r l -
suppicmen- supplementary roll has been received by the principal officer in
lary roll accordance with section fourteen, it shall be open to inspection at
the offices of the rating authority at the times stated in accordance
with section fifteen, and a leaseholder or occupier of any rateable
property included in the main roll or the supplementary roll, or the
leaseholder's appointed representative, may inspect the main roll or
the supplementary roll and lake extracts from i t
(2) Notwithstanding subsection (I), a rating authority may al
low members of the public to inspect the main roll before the
advertisement of the main roll, but the twenty-eight day period
within which the objection may be lodged shall not begin to run until
the main roll advertised.

ment of the main roll, but the twenty-eight day period
within which the objection may be lodged shall not begin to run until
the main roll advertised.

Objection to \jw f]) The rating authority or any leaseholder or occupier of
s^pleme" a n
y raleaD
'e
property included in the main roll or the supplementary
taryroti roll in respect of which a notice under section fifteen has been
published, or the appointed representative of the leaseholder or
occupier, may lodge an objection—
(a) in the case of the rating authority, in respect of any rateable
property entered in or omitted from that main roll or the
supplementary roll; and
(b) in the case of a leaseholder or an occupier of any rateable
property included in the main roll or the supplementary
roll, or that person's appointed representative, in respect
of that rateable property's entry in the main roll.

in the main roll or the supplementary
roll, or that person's appointed representative, in respect
of that rateable property's entry in the main roll.

(2) An objection shall not be valid unless—
(a) it is made in Form 1 as set out in the Second Schedule;
(b) in the case of an objection under paragraph (a) of subsec
tion (1), the objection is served by the rating authority on
the leaseholder or occupier of the rateable property
concerned orthat person's appointed representative and
on the valuation surveyor;
(c) in the case of an objection under paragraph (b) of subsec
tion (1), it is served on the rating authority in duplicate
and on the Tribunal;

rveyor;
(c) in the case of an objection under paragraph (b) of subsec
tion (1), it is served on the rating authority in duplicate
and on the Tribunal;

Rating [No. 12 of 1997 79
f d) it is served on orbcfore the date specified in a notice given
under section fifteen; and
(e) it states—
(i) the rateable property in respect of which it is made;
(til the groundsof the objection; and
(in) the entry in the main roll which the objector
contends should replace that against which thai
person is objecting. (3) A rate payer who has lodged an objection under this section
shall not be Ifablc to pay rates until the objection is heard, and the
rate is approved, by the Tribunal. (4) If after an objection has been heard by the Tribunal, the
Tribunal finds against the rate payer who is objecting, the rale payer
shall within fourteen days from the date of the decision, pay to the
rating authority the rates due on the rateable property in question
from the date thai the rate was approved by the Tribunal. (5) A person aggrieved by adecision ortheTribunal may appeal
to the High Court within thirty days. 18.

ate thai the rate was approved by the Tribunal. (5) A person aggrieved by adecision ortheTribunal may appeal
to the High Court within thirty days. 18.

Notwithstanding anything to ihc conirary in this Act, a Aluraiionof
rating authoritv may alter a main roll or a supplementary roll for the main roll or
purpose Of— supplemen-r r
1»TV roll
(a) correcting any clerical error or omission not affecting
rateable value;
(b) correcting any error as to, or recording a change in, ihc
name of a leaseholder or occupier;
(c) correcting any error in the description or address of any
rateable property; or
(d) giving effect to an award of the Tribunal. 19. (1) A leaseholder or occupier of any rateable property N o n a
which appears in any main roll in force, or that person's appointed requiring re-
rcpresenlative may, at any time, serve a notice on the rating v a l u i 1 t l
" n
authority requiring that the rateable property be included in the next
supplementary roll to be prepared. ( 2 ) A notice served under subsection \ \) shall not be valid
unless—
(a) it is made in Form 2 as set out in the Second Schedule;
(b) it is served in person or by prepaid registered post on the
principal officer;
(c) it states, in full, the existing entry on the main roll of the
rateable property in question; and
(d) it states the grounds on which it is based.

(c) it states, in full, the existing entry on the main roll of the
rateable property in question; and
(d) it states the grounds on which it is based.

80 No. 12 of 1997] Rating
(3) Upon receipt of the notice referred to in subsection (1). the
rating authority shall immediately send a written acknowledgement
to the person who served the notice on it. (4) The rating authority shall, when it requests the valuation
surveyor to prepare a supplementary roll, inform the valuation
surveyor of all rateable property upon which notices under this
section have been served. PART IV
RATING
Deiermina- 20. (1) Subject to this Act, and in particular subsection (2), the
levyinifof rating authority shall, by resolution and with the approval of the
ordinary rate Tribunal, determine and levy an ordinary rate on all rateable
property which ordinary rale shall be paid by the owner of that
property. (2) Notwithstanding subsection (1), where the rating authority
is not adopting a new main roll and proposes an ordinary rate which
is the same as or lower than that last made and levied with the same
roll, the approval of the Tribunal shall not be required.

an ordinary rate which
is the same as or lower than that last made and levied with the same
roll, the approval of the Tribunal shall not be required.

(3) Where the rating authority is not adopting a new main roll
and proposes to make and levy an ordinary rate to be levied with the
same roll, theMinistermay consider the rate at an ordinary meeting
without a formal hearing. (4) Ordinary rates shall be entered in a book or, \*ith the
approval of the Tribunal, in some other form of record which shall
be prepared and maintained by the chief financial officer of the'
rating authority. (5) The book or other record referred to in subsection (2) shall
be known as the ratebook and shall, in addition to any othcrmatters
which may be entered in it, show in respect or each rateable
property—
(a) the land parcel number,
(b) the address of the property;
(c) the name and address of the leaseholder or occupier;
(d) the rateable value shown in the main roll; and
(e) the amount of rates assessed.

roperty;
(c) the name and address of the leaseholder or occupier;
(d) the rateable value shown in the main roll; and
(e) the amount of rates assessed.

Rating [No. H o d 9 9 7 81
(6) Subject to subsection (7), an ordinary rate shall not be made
or levied in respect of rateable property reserved for Government
use. (7) Notwithstanding subsection (6), the Minister may make a
grant to the revenue of the rating authority in lieu of, and equivalent
to, the rates which the Government would have paid. (8) Subject to subsections (9) and (11) an ordinary rate shall be
made in respect of a period not exceeding twelve months and
commencing—
(a) on the day following that upon which the preceding rate
period expired; or
(b) on a date approved by the Minister and expiring on such
date as may be fixed.by the rating authority. (9) Notwithstanding subsection (8), the date that may be fixed
under paragraph (b) of that subsection shall, in the case of the last
rate to be made in any financial year, be the last day of that year. (10) Subject to subsection (11), the rating authority may, in
respect of any ordinary rate, direct the payment of the rate by such
equal instalments on such dales during the rate period as it may
specify, and the instalments shall become due and payable, whether
demanded or not, on those dates of the rale period.

uring the rate period as it may
specify, and the instalments shall become due and payable, whether
demanded or not, on those dates of the rale period.

(11) Not withstanding subsection (10), if the rating authority
does not specify any instalments and dates, the whole rate level shall
become due and payable, whelher demanded ornot,on the first day
of level period. (12) Notwithstanding subsection (11). a person shall not be
liable to pay rates until the rate level has been approved by the
Tribunal. 21. (1) Where, in the opinion of the rating authority, a capital DcLcrmina-
works scheme executed by it under any statutory power has ben- ["inand
efitcd owners ofa rateable area, the rating authority may, with ihc ^ ' i " f r a , e
prior consent of the Minister, determine and levy a special rate on
the rateable property in that area in order to defray the capital cosls
of the scheme.

r consent of the Minister, determine and levy a special rate on
the rateable property in that area in order to defray the capital cosls
of the scheme.

(2) The Minister shall not grant consent under subsection (1)
unless—
(a) the full details of the scheme and of the proposed rate have
been advertised in a newspaper of general circulation in
the area concerned and on notices displayed promi
nently in that area, stating a period of not less than
twenty-one days from the date of publication or display
of the notices, whichever is the later, within which
objections or represcntaiions may be made to the Min
ister; and

he date of publication or display
of the notices, whichever is the later, within which
objections or represcntaiions may be made to the Min
ister; and

82 N o . l 2 o M 9 9 7 ] Rating
(b) any objections or representations which have been re
ceived, have been considered by the Minister. (3) The objections or representations referred to in subsection
(2) shall be made in writing. (4) The Minister may, if the Minister grants consent to the
special rate, make variations to the scheme or to the rate, or impose
such conditions, as the Minister may consider fit. (5) Subject to subsection (6), a special rale shall be made and
levied in the rate period following that in which the Minister's
consent to that rate was obtained and shall remain in force until the
capital cost of the scheme concerned shall have been defrayed. (6) Notwithstanding subsection (5), if there is any increase in the
rateable values of the rateable property in the area to which the
special rate applies due to the subsequent publication of a main roll
or supplementary roll, the special rate shall be reduced so that the
total amount levied does not exceed the amount which would have
been levied but for the publication of that main roll or that supple
mentary roll. Differential 22.

levied does not exceed the amount which would have
been levied but for the publication of that main roll or that supple
mentary roll. Differential 22.

The rating authority may determine and levy such different
m m 8
rates for different classes of property as may be prescribed, by
statutory instrument, by the Minister upon the recommendation of
the rating authority. Remission of 23. (1) A rate payer may apply to the rating authority lor a
r
* I e s
remission of the whole or any part of the rate payable by such rale
payer on any rateable property and shall state the reasons for which
the remission is sought. (2) The rating authority shall respond to the application made
under subsection (1) within sixty days from the dale ol'rcccivinglhc
application. (3) Where the rating authority does not respond to the applica
tion under this scclion wiihin the specified period, the remission
shall be deemed to have granted from the date on which the sixty day
period expired. Duty to pay 24. It shall be the duty ofany person liable for any rates to pay
r a , e s
the amount of the rates to the chief financial officer of the rating
authority or such person's duly aulhoriscd representative. R c c o m y of 25.

e s
the amount of the rates to the chief financial officer of the rating
authority or such person's duly aulhoriscd representative. R c c o m y of 25.

(1) If any person fails to pay any rales due to be paid by thai
r a , C (
person, ihc rating aulhorily may cause a demand in writing lo be
made upon that person, requiring thai person to pay the amount due
within thirty days of the dale of ihc demand.

y may cause a demand in writing lo be
made upon that person, requiring thai person to pay the amount due
within thirty days of the dale of ihc demand.

Rating [No. 12 of 1997 83
(2) Subject to subsection (3), if after the demand referred to in
subsection (1) a person fails to pay the amount due it shall be lawful
for the principal officer, upon a resolution of the rating authority, to
issue a warrant to the sheriff requiring the shcri ff to distrain upon the
personal goods and chattels of that person to the value of thai
amount whether or not those goods and chattels are found on the
rateable property in respect of which the rates are due:
Provided that the warrant referred to in that subsection shall not
be issued if the demand referred lo in subsection (1) was not served
personally upon that person, or was not left at that person's normal
place of work or residence or at that person's registered office. (3) Notwithstanding subsection (2), the rating authority may
recover the amount due from any person by civil action without
further notice or demand. 26.

Notwithstanding subsection (2), the rating authority may
recover the amount due from any person by civil action without
further notice or demand. 26.

In any proceedings to levy or recover rates or consequent Evidence of
on the levying or recovering of any rates under this Act, the rolls and m e s
rate books or other lawful record of the rating authority and all
entries purporting to be made in them as required by this Act,
including genuine extracts or certified copies of them shall, upon
their production be prima facie evidence of such rates. 27. (1) The rating authority may require the occupier of any Duty of
rateable property to supply the name and address of the leaseholder ^ p | ,
y ' e r 1 0
of that rateable property, or the name and address of the person to information
whom the occupier pays any rents. (2) An occupier who refuses to provide to the best of that
occupier's ability the information referred to in subsection (1), or
provides false information, shall be guilty of an offence and shall be
liable, upon conviction, to a fine not exceeding one thousand seven
hundred and fifty penalty units or to imprisonment for a period not
exceeding three months, or to both. PART V
RATING VAI.CMTO* TRI»I:NM. 28.

nd seven
hundred and fifty penalty units or to imprisonment for a period not
exceeding three months, or to both. PART V
RATING VAI.CMTO* TRI»I:NM. 28.

(1) There is hereby constituted the Rating Valuation Tribu- Constitution
nal lo which all objections undcrseclion seventeen shall be referred " r
? a l 1
" e
_ , . valuation
tor determination. Tribunal
(2) The Tribunal shall consist of—
(a) a Chairperson who shall be a legal practitioner;

ed " r
? a l 1
" e
_ , . valuation
tor determination. Tribunal
(2) The Tribunal shall consist of—
(a) a Chairperson who shall be a legal practitioner;

84 N o . I 2 o f I 9 9 7 ] Rating
(b) a Vice-Chairperson who shall be a representative of the
Attorney-General;
(c) two other members who shall be registered valuation
surveyors;
id) a represent alive from the Ministry responsible for local
government;
(e) a representative from ihc Ministry responsible for lands;
if) a representative of Ihc Government Valuation Department;
and
(g) one other person. (3) There shall preside at all sittings of the Tribunal the Chair
person—
(a) in the absence of both the Chairperson , the Vice-
Chairperson; and
(b) in the absence of both the Chairperson and the Vice-
Chairperson, such member as the members present may
elect for the purposes of that sitting. (4) Members shall be appointed by the Minister. (5) Members shall hold office for a term of three years or for
such further term, and shall serve on suchconditons, as the Minister
may determine. 29. There shall be appointed, by the Minister, a Secretary to the
tFs^uay1 T
" D u n a l w n o s n a
" a
registered valuation surveyor, and such
and staff other officers as may be considered necessary for the discharge of
the functions of the Tribunal. 30.

egistered valuation surveyor, and such
and staff other officers as may be considered necessary for the discharge of
the functions of the Tribunal. 30.

The Tribunal shall have jurisdiction to—
Jurisdiction , . " . . . . . . . . (a) hear and determine an objection made under this Act and
make an award giving direction with respect to the
manner in which the rateable property in question is to
be treated in the main roll;
(b) examine entries in the main roll even if there is no
objection;
(c) approve or disapprove a main roll;
frf> approve of disaprovc a rate;
(e) order a re-valuation of any property which it considers not
to have been properly valued; and

prove a main roll;
frf> approve of disaprovc a rate;
(e) order a re-valuation of any property which it considers not
to have been properly valued; and

Rating [No. 12 of 1997 R5
(f) review objccLions which have been resolved by, or agreed
between, the objector and the valuation surveyor. 31. The Chairperson orthc Deputy Chairperson and any other Quorum
four members shall constitute a quorum. 32. (1) A member shall vacate office— Vacation or
office
(a) if such member is adjudged bankrupt;
(b) if such member is adjudged or otherwise declared to be of
unsound mind;
(c) if such member is absent without prior approval from-three
Consecutive meetings of the Tribunal, of which due
notice was given to such member or
(d) upon the expiry of not less than one month's notice in
wi ritng, of lhaimember's intention to resign given by ihc
member to ihc Minister. (2) A member may be removed from office for inability to
perform the functions of the member's office, whether arising from
infirmity of body or mind, incompetence or lor misbehaviour. 33. A person shall not sit or act as a member of the Tribunal if Declaration
that person has any interest, direct or indirect, in any objection being " r , m v T C S l
heard by the Tribunal. 34.

r of the Tribunal if Declaration
that person has any interest, direct or indirect, in any objection being " r , m v T C S l
heard by the Tribunal. 34.

The determination of any objection referred loiheTribunat Dcuoon by
shall be according to majoriiy opinion and the person presiding , 7 ^ - " ^
shall have a casting vole. 35. (1) EvcryawardmadebythcTribunalshallbcsigncdbyall Procedure
the members hearing the objection and shall—
(a) state the rateable property concerned;
(b) set out the entry which is lo be made in ihe roll in respect
of such rateable property;
(c) state ihc reasons for such award; and
(d) be sent by the registered post to ihc leaseholder or the
occupier of Ihe rateable property and to the raiing
authority. (2) At the hearing o fany objection . every party lo the objection
shall have the right toappcarin person orto be represented by a legal
practitioner and give evidence before the Tribunal, and may, if lhai
party so chooses, submit written evidence to the Tribunal. 36. (1) A person aggrieved by an award made by the Tribunal Appeals
may appeal to the High Court.

so chooses, submit written evidence to the Tribunal. 36. (1) A person aggrieved by an award made by the Tribunal Appeals
may appeal to the High Court.

86 N o . l 2 o f l 9 9 7 J Rating
( 2 ) An appeal under subsection (1) shall be made wiihin thirty
days from ihc date of the Tribunal's decision. (3) An appeal shall not 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
made. (4) A person who has appealed to the High Court against a
decision of the Tribunal shall not be laible to pay rates until the
appeal is heard by the High Court and the High Court finds against
that person. Expenses of 3 7 . j h e rating authority in whose area the Tribunal is sillting
" u n a
to hear objections shall bear all costs of ihc Tribunal silling. Allowances 38. j h c membersoflhcTribunal shall be paid such allowances
as the Minister may, by statutory instrument, prescribe.

ihc Tribunal silling. Allowances 38. j h c membersoflhcTribunal shall be paid such allowances
as the Minister may, by statutory instrument, prescribe.

PART VI
Misa;i.LANF.ous
° f f
a i t i e s ^ A n
^ P 0
™ 0
" w n o
fa
''s 1 0
P ^ ' d e information requested or
gives false information concerning any rateable property for which
informaiion has been requested under this Act shall be guilty of an
offence and shall be laible, upon conviction, to a fine not exceeding
five hundred penalty units or to imprisonment for a period not
exceeding Ihrce months, or to both. R u , e s
40. The Tribunal may make rules regulating ilsown procedure. Regulations 41, (]) The Minislcrmay. by statutory instrument, make regu
lations for the belter carrying out of the provisions of this Act. ( 2 ) In panicular and without prejudice to the generality of the
power contained in subsection ( 1 ) , the Minister may make regula
tions—
Colon the rccommcndationoflhc ratingauthorily.dcsignating
an area as a rate-free zone;
(b) on Ihe recommendation of the rating authority, giving
concessionary rales;
(c) varying any form in the Schedules; and
(d) regulating the procedure for making objections. Cap^M 4 2
' ^ R a t i n
S A c l i s n c r c D V
repealed.

) varying any form in the Schedules; and
(d) regulating the procedure for making objections. Cap^M 4 2
' ^ R a t i n
S A c l i s n c r c D V
repealed.

Rating [No. 12 of 1997 87
FIKST SCHEDULE
(Section 4 i
REPUBLIC OF ZAMBIA
C() U N C I I. 1. StandNumbcr
2. Name and present address of owner
3. Please stale: Dale of construclion
Cost
( i ) 0 « i r > ! N M . Run .raws
(ii) As Ira A T K I N S A M ) AnnmriN's
4. Were the buildings and/or improvements—
(a.) self built
(b) built by contractor (labour only)
(c) build by contractor (labour and materials)
5. Iftheproperty waspurehascd.plcaseRtatcdalcofpurchaseandpricc
6. If the property in let. please slsic the following:
(i) Rent per month
(ii) Furnished or unfurnished
(iii)Dateofcommencemcnli)nejscor lenaney
(iv) Period oflca.se or tenancy
(v) Is the owner responsible for—
(a) repairs ;
(6)r«ics :
(c) any other o u t g o i n g indue in;; services
(vi) fs ihe rent above for the whole properly or a portion only? (If the property is let in parts, please attach .si hedule. of lettings, giving full
details as required above)
7. Delailsofany title restrictions _
f certify that the above information is correct to ihc best of my knowledge
and belief.

etails as required above)
7. Delailsofany title restrictions _
f certify that the above information is correct to ihc best of my knowledge
and belief.

Dale Signature
NoTn: You are hereby requested to make a Iruc and correct return of the particulars
set oul in ihis form and to return it to me within iwenty-one days. If any assistance is required in the completion of this form. ,in application
should be made to me. Valuati/m Surveyor

88 N o . l 2 o f l 9 9 7 | Rating
SECOND SCHEDULE
PRKSC:KIHKO F O R M S
(Sertion 17)
F O R M 1
No'ticn OF OHmcnoN
To:
(Address of person upon whom notice is to be served)
1, (name) (address)
hereby give notice of objection lo ihc following entry in ihc Valuation Roll/
Supplementary Valuation Roll for published
on 1 9 on the ground (s) thai
Cadastral Address Owner Description Area Rateable
Survey No. , Value
and I propose thai ihc entry should be amended to read:
Cadastral Address Owner Description Area Rateable
Survey No. Value
FORM 2
(Section 19)
Nona- R P.-VALUATION
To:
(Rating Authority)
I, (name)
hereby give notice ih«il require the rateable property whose entry inihe Vlauation
Roll for (rating area) is as follows;
Cadastral Address Owner Description Area Rateable
Survey No. Value
Supplementary Roll next caused lobe prepared for (rating area)
Signed
Capacity
Date