Under the Local Government (Rating) Act, 2005, Property rate is levied on property or hereditament, that is, ‘’any physical attachment to land or building (industrial or non-industrial) or structure of any kind excluding vacant sites. It is a tax on all immovable property or buildings, commercially managed like schools, rented houses, rented shops, factories, Hotels, Private and Public Universities and any part of which is used for the purpose of business even if it is owner occupied.
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