33. Valuation for Rating Act, 1956 (Cap 266)

The law empowers county governments to conduct land valuation for purposes of levying property rates or property taxes.

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This Act of Parliament empowers local authorities (local governments) to value land for the purpose of rating.

· Under section 1, the Act applies to any area of a local authority in respect of which any rate on the valuation of land, other than a rate on the annual value of agricultural land, in the area has been imposed by or under any law.

· Section 3 provides that every local authority shall from time to time, but at least once in every ten years or such longer period as the Minister may approve, cause a valuation to be made of every rateable property within the area of the local authority in respect of which a rate on the value of land is, or is to be imposed, and the values to be entered in a valuation roll. Notably, however, this revision of valuation rolls has not been done for a long time thereby denying county governments (local authorities) the necessary revenue.

· Under section 4, the local authority has the power to amend the valuation roll in case of any new rateable property, any property omitted from the valuation roll, property which has materially increased or decreased in value, or any rateable property which is subdivided or consolidated and cause the preparation of a supplementary valuation roll.

· Sections 12 and 13 speak of valuation courts set up by the local authority to hear objections as to any valuations of particular land for purposes of rating. However, there are no valuation courts set up. The nomenclature used in the Act such as town clerks and local authorities is overtaken by events with the onset of devolution and needs updating.