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Legislation: Page 2 of 3

Assessment Tax Act

 

Assessment Tax Act Based On Section 147(1) Act 171, Local Government Act 1976, the action which will be imposed if payment is not settled within the following period is:

 

  • Form E Notice

 

Council will issue Outstanding Asset Tax Notice (Form E) to settle the backlog within 15 days. Penalty imposed are:

 

  • Detention Warrant (Form F), Inventory and Notice (Form G) and Notice (Form H)

 

If payment has not been made within 15 days from notice issued date, Council will issue detention warrant (Form F) with warrant fee:

Issued warrant enables Kulai Municipal Council to:

Provide inventory list in Form G for all detained movable property in property/premise which has the same amount of arrears. If no payment remitted within 7 days, all property shall be sold in the public auction.

If the total amounts of arrears exceed the value of movable property, Form H will be posted at public property and civil action in court to seek for injunction sales.

 

Action through Lawyer

Court action to auction non-movable property based on Section 151 Act 171 will be conducted by council Panel Lawyer. All action and lawyer cost fee would be bare by owners, and claim part of arrears (Section 152).

 

Transfer of Property Ownership

According to Section 160 Local Government Act 1976, Act 171 regarding on transfer of ownership proportional holders.

  1. Section 160. (1), whenever the proportional holders within a local authority area is sold or ownership transfer it shall be the duty of the seller or transfer owner and the purchaser or transferee within three months after such sale or transfer to give notice thereof to the local authority in Form I of the First Schedule hereto.

  2. Section 160 (2), whenever the owner of proportional holders within a local Authority area dies, it shall be the duty of the person becoming the owner thereof by succession or otherwise to give notice thereof to the local authority within a period of one year of the death in Form J of the First Schedule hereto.

  3. Section 160 (6) Every person failing to give any notice shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or with both.