Commerical Rates:

The Rates Functions are:
Rate Collection
Rateable Valuation
Rateable Valuation - The Council maintains and updates the rateable valuation of properties in the Town and applots, assesses and levies the Municipal Rate annually on all commercial properties.

Lists of properties requiring revision of valuation can be submitted monthly to the Commissioner of Valuation.The lists are open for inspection and the owner/occupier (where known) of the property being listed is also notified.

An owner/occupier can also request a revision of this property on payment of a fee.

An official from the Valuation Office may also, through the Local Authority, list a property for revision.

Results should issue quarterly. The public is notified by a Public Advertisement in the newspaper that results have been received. Each owner/occupier (if known) whose property has been the subject of revision is also notified and advised of the right of appeal.  Revised valuations become effective for rating purposes for the subsequent year.  They are not retrospective.  The revised valuation stands and rates are payable thereon, pending the outcome of any appeal.<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p>

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A ratepayer whose property has been the subject of revision has a right of appeal during a statutory period on two occasions in that year.The first appeal is to the Commissioner of Valuation and is channeled through the Local Authority who forward all appeals received after the closing date.

Appeals submitted after the closing date are not considered to be valid.

Where a ratepayer is not satisfied with the finding of the Commissioner of valuation the second appeal may be instituted.This second appeal, is submitted directly to the Valuation Tribunal, who will notify the ratepayer and the Local Authority of the date and location of the Hearing.

When the final list of revised valuations has been received by the Council, (normally November) and when the Estimates have been adopted by the Council, the rate book for the following financial year is prepared.There is a legal procedure that must be followed before the rate can be made.The rate book shows the classification and rateable valuation of each commercial property and the amount of rates which is to be levied.Rates are payable in two moieties.

Applications for Refund of Rates, Remission of Rates, Amendment of Rates and Notices of Assignment are processed on request, and on submission of the appropriate and bona fide documentation.

Certificate of Valuation and Certificates of Clearance of Charges are issued on payment of the appropriate fee.