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8) Notice of Valuation Listing Review

This notice is issued when the valuation department has completed valuation works and tabled to the committee.  Once approved by the committee, owners will receive the notice by post.  There are 2 types of notices, either notice to review valuation listing within 42 days (section 137 Local Government Act 1976) or notice to review amendment to the valuation listing within 30 days (section 144 Local Government Act 1976).

9) What Is A Dispute And What Form of Dispute Can Be Made By Property Owners That Are Imposed Tax Assessment

Disputes can be made according to Section 142 Local Government Act 1976 based on the following arguments:-

a)    When a property that is imposed Tax Assessment is valued more than the value that is taxable
b)    When a property that is valued is a property that cannot be imposed Tax Assessment
c)    Any individual or property is left out of the valuation listing which it is supposed to be part of
d)    When a property is valued less than the value that is taxable.
e)    When the method of valuing a property or properties is wrong, either individually or amalgamated.

Any dispute will be investigated and owners making the dispute will be given the opportunity to voice their dissatisfaction in the dispute resolution committee, either individually or through their representative or authorized agent.
In general, all disputes must be submitted within the specified timelines :-

a)    For property valuation matters where Notice of New Valuation Listing Review is sent to all property owners, disputes must be submitted fourteen (14) days before the last date of review.
b)    For property valuation matters where Notice of Amended Valuation Listing Review is sent to all property owners, disputes must be submitted fourteen (14) days before the last date of review.

10) Actions To Be Taken If Tax Assessment Is Not Paid

Subject to the provisions of Section 148 Local Government Act 1976, the Council may issue a warrant of arrest using Form F.  This warrant enables the Council to seize all movable assets owned by the property owner or occupants or that property.

If the officer enforcing the warrant is of the opinion that the value of movable assets to be confiscated is lower than the arrears due and there are no other movable asset to be seized, the Council may apply to the Registrar of the High Court to seize and sell the said property.

If the property owner fails to pay the total in arrears and cost (expenses related to seizing the property) within seven (7) days from the date of confiscation, the property that has been seized may be sold at a public auction.

 

11) Fines Related To Property That Are Taxable

Any persons found with the following offences:-
 

  1. Not willing or failure to provide notification or information required by the Local Authority within two weeks from the date of receipt of the notice requiring him to do so.
  2.  Knowingly making or providing false or incorrect statements to the local authority.
  3. Obstructing, blocking or resisting the local authorities or individuals appointed by the council from entering, investigating or valuing any property located within the council area.  
  4. Not notifying the local authority about change in ownership of the property within three months from the date of the change in ownership.
  5. Not notifying the local authority about the death of the property owner and name of the subsequent owner (heir of the deceased who inherit the said property)
  6. Not notifying the local authority about a new building erected, reconstructed building, expansion, renovation, repaired, improved or a vacant building that has been occupied within fifteen days.

    If found guilty of the offence:-

    i    Fine not exceeding RM2000 (Ringgit Malaysia: Two thousand); or

    ii    Jail not exceeding 6 months (six months); or

    iii    Both, fine and jail
     

 

12) Reminder To Property Owners
 

It is the responsibility of property owners to enquire about the status of their property, to determine whether it has been listed or not under the Council's valuation listing.

Based on the above, arguments stating that they have not received notice of the yearly valuation and that they are unaware that their property is located under the Council's administration area will not be entertained.

13) Departments Involved In Matters Related To Tax Assessment

Valuation Department – matters related to valuation works, preparing valuation list, transfer of ownership on property assessment and taking legal action as specified by the law on property owners for failure to pay Tax Assessment.
 

Treasury Department – issuing Tax Assessment bills and receiving payment for Tax Assessment.

14) Futher Details

For further details, please contact the Valuation Department for Tax Assessment related matters, and the Treasury Department for payment of Tax Assessment at the following numbers:-

Kampar District Council, Kampar

Telephone : 05-4671020 / 05-4671030 (Operator)
Telephone ; 05-4671041 ( Valuation Department )
Telephone : 05-4671025 (Treasury Department )