19.
| (1) The Board may, subject to such limitations, qualifications, and conditions as may be prescribed, and subject to the approval of the Minister, impose and levy rates on the annual value of any immovable property or any species of immovable property situated within the Controlled Area. |
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| (2) The Board may under this section impose different rates for different areas or parts of the Controlled Area according to the services provided by the Board for each such area or part. |
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| (3) Where the Board, in imposing any rates for any year, resolves to levy without alteration the same rate as was in force during the preceding year, the approval of the Minister shall not be required for the imposition and levy of such rates. |
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Sri Lanka Consolidated Acts