Rating Act, 1997 (Cap. 192).

Part III of the Act provides for the valuation of rateable areas by a valuation surveyor appointed under provisions of Part II. The Minister may after consultation with the rating authority concerned, meaning the Council within whose boundaries a rateable area falls, for the purposes of rating assessment: (a) declare any area within the council boundary to be a rateable area; (b) alter the boundary of any rateable area. Rateable property within a rateable area shall be: (a) land which is alienated on statutory leasehold tenure or included in a statutory housing area; (b) land, which has been serviced and two years have elapsed form the date of issue of the Certificate of Title; and (c) agricultural land and buildings which are not used for agriculture (sect. 6).
Section 6 lists also property which is not rateable and gives a definition of agriculture . Provisions of Part IV outline the method of determination of levying of ordinary and special rates. Part V provides for the establishment of a Rating Valuation Tribunal, and for its procedures and jurisdiction. (42 sections divided into 6 Parts and 2 Schedules)