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The Laws of Fiji
Last Updated: 16 October 2023

[LG 68] Alterations in rate book68 

68
(1) An alteration or amendment in the rate book may be made in respect of any rate by—
  • (a)inserting the name of any person claiming and entitled to have his or her name inserted as owner or lessee, as the case may be;
  • (b)inserting the name of any person who ought to have been rated or who has since the making of the rate become liable to be rated;
  • (c)striking out the name of any person who ought not to be rated;
  • (d)raising or reducing the sum at which any person has been rated when it appears to the Council that owing to any error in entering the rate in any rate notice or in the rate book or in transcribing any figures from any valuation book, a person has been underrated or overrated;
  • (e)inserting any land which ought to have been rated and the necessary particulars in respect thereof;
  • (f)making such other alterations or amendments as will make a rate conformable to the provisions of this Act.
(2) Any alteration or amendment made under the provisions of subsection (1) shall not be held to avoid the rate.
(3) Any alteration or amendment in the rate book made under the provisions of subsection (1) shall have effect upon adoption by the Council as though it were made when the rate was made.
(4) Notice of any alteration or amendment in the rate book shall be given to the person affected thereby and every such person aggrieved by such alteration or amendment which affects the rateability of the land shall have the same right of appeal therefrom as he or she would have had if the alteration or amendment were a valuation.
(5) Every person whose rate is altered or amended or who by any alteration or amendment has become rated in respect of any land, shall be entitled to receive one month’s notice of the alteration or amendment before the rate is due and payable by him or her.
(6) Nothing contained in this section shall affect any alteration or amendment made on an appeal from any valuation.
(7) Where any land has been subdivided and a portion sold or let the valuation of the land and any unpaid rates may be apportioned accordingly by the Council on the recommendation of the valuer.
(8) Apportionments made under subsection (7) shall for the purpose of appeal be deemed to be valuations.
(9) It shall not be necessary to publish in a newspaper apportionments made under subsection (7) but a notice of such valuation shall be served upon the owner in such manner as may be prescribed and such notice shall specify that an appeal may be brought against the valuation within one month of the date of service.