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Maltese Laws |
DEVELOPED LAND (VALUATION) ORDINANCE
To make provision for the valuation of developed lands in Malta.
20th June, 1941
ORDINANCE VIII of 1941, as amended by Ordinance VI of 1943; Legal Notice 4 of 1963; Acts: XXXI of 1966 and LVIII of 1974: Legal Notice 148 of 1975; Acts: XXII of 1976, VIII of 1990, XXIV of 1995 and VI of 2001; and Legal Notice 409 of 2007.
(Valuation) Ordinance.
Ordinance, unless the subject or context otherwise requires-
"annual value" means, subject to the provisions of articles 3 and
4 -
(a) unless the developed tenement was on the 31st March,
1939, let furnished, the gross annual rent at which it was let on the 31st March, 1939, or, if it was not, on
that day, let or let separately or in existence, then the gross annual rent for which it might on that day
reasonably be expected to have been let unfurnished, from year to year, having regard to the purposes for which it was then being
used or occupied or would,
disregarding, at the date of assessment, intervening damage, if any, arising from enemy or counter-enemy action, and ordinary
wear and tear and any works in
connection with an air raid shelter or for temporary purposes arising out of the war, have been suitable, less in every case, whether
falling for treatment under
any part of this definition or under article 3 and 4, the yearly amount of any pious burden (other than tithes) affecting the developed
tenement and a deduction of
ten per centum;
(b) if the developed tenement was on 3lst March, 1939, let furnished but had been let unfurnished at any time during the five
years preceding that date, the last gross annual rent at which the developed tenement was let unfurnished;
(c) if the developed tenement was on the 3lst March.
1939, let furnished and had not been let unfurnished at
any time during the five years preceding that date, a sum computed at three and one half per centum on its capital value as determined in connection with the last
conveyance by way of onerous title, or in connection with the last partition or judicial valuation executed or made in respect of
that developed tenement during the
five years preceding the 31st March, 1939, or, in default of any change of ownership thus affected
Short title.
Definitions. Amended by: VI.1943.2;
L.N. 4 of 1963; XXII. 1976.4.
within the period stated, on its capital value as at the
31st March, 1939, as mutually agreed upon, or, in default of agreement, to be appraised or determined by
the Board of Special Commissioners for Land
Valuation;
"date of assessment" means the 20th June, 1941, or, in the case on ly of devel oped tenements whi c h were unfi n ished
or no t in existence on that day, the day of completion of such development tenements;
"developed tenement" means a tenement which consists or, apart from damage, if any, from enemy or counter-enemy action,
would, at t he date of assessment still consist of a bu ilding or part of a building for whatever purpose it was built and includes
any land (includi ng any su bsi d iary bu ild i ng) w h ich migh t be expected ordinarily to be or to have been occupied with the
first mentioned building or part of a building and includes the domestic garden of such first mentioned building or part of a building
but does not include any plant and machinery, if any, therein or any open park or waste or agricultural land, if any, included in
the tenement of which such developed tenement (then referred to herein as a "developed tenement within a larger tenement")
forms a part;
"Lan d Val uati on Offic er" m ean s th e offi cer appo int ed by the Prime Minister as Land Valuation Officer for the purposes
of this Ordinance;
"lease" does not include emphyteusis but includes occupation in virtue of a requisition order;
"owner" means the person who on a given date receives, or would immediately be entitled to let and to receive the rental
on lease of a tenement, and the tutor, curator, administrator, procurator or other representative of any such owner, or when such
owner cannot read ily be traced, such pe rson as shal l, with out further evidence, be appointed on the application of the Land Valuation
Officer by the Civil Court, Second Hall, and includes also, from the date of transfer, any person to whom the interest of the owner
has been transferred betw een t h e date of assessment and th e ascertainment of the assessed annual value of a tenement:
Provided that in the case of a developed tenement held in common and in respect of which it is not to the knowledge of the Land Valuation
Officer that there is a common administrator, the owner shall be deemed to be the common administrator whom the co-owners, within
ten days from the date when the Land Valuation Officer shall require them to do so, shall advise that officer that they have appointed,
or, in default of such advice, the co-owner or a th ird p arty either of w hom t h e Land Va luati on Officer at hi s discretion
shall appoint to be the common administrator (who shall be entitled to let the devel oped tenement and receive the rent thereof and
otherwise to administer the property as if he were an administrator duly appointed by a competent court to administer i m m o v a
ble property) o n su ch further co ndi tio ns as may seem equitable to him in his discretion, including the right to retain out of
the gross i n come of the deve loped tenement adm i nistered a
commission not exceeding four per centum of that income in the case of a co-owner and not exceeding five per centum in the case of a third party;
"prescribed" mean s prescribed by ru les m a de u nder th is
Ordinance;
"tenement" means, subject to its special application in the case of a developed tenement within a larger tenement, any land
owned as a homogenous unit, but does not include-
(a) tenements or parts of tenements used as mortuary chapels or used solely as churches, chapels or places of public worship,
or
(b) tenements the whole legal interest in which, other than any lease, is vested in the Government of Malta;
(c) tool-rooms, watch-rooms or other isolated huts or small buildings, in fields, which are not intended to be used habitually
as a permanent dwelling place, and are not such as to be reasonably suitable for letting independently of the field on
which they stand.
3. When, in the opinion of the Land Valuation Officer, the gross annual rent of any developed tenement, as ascertained by reference
to an actual letting under the definition of "annual value" in article 2, is too low, the Land Valuation Officer may by
notice order the assessment of the annual gross rental of such tenement at three and one-half per centum of the value of such tenement as at the 3lst March, 1939, such value to be mutually agreed upon, or, in default of agreement, to be
appraised or determined by the Board of Special Commissioners for Land Valuation.
in acc ordance with the pres cribed form, a n d with such accompanying evidence as may be prescribed.
(2) Every co-owner on the date of assessment shall within fifteen days notify in writing the Land Valuation Officer of
the developed tenement or developed tenements in which he has a joint interest, and whether or not there is a common administra
tor in respect of that developed tenement or those developed tenements.
Special assessment where rent too low
Assessment of building held with other land.
Return to Land Valuation Officer. Amended by:
VI. 1943.4.
Assessment by acceptance of return.
Procedure on challenge by Land Valuation Officer.
annual value so put forward shall be the assessed annual value of the developed tenement to which it relates.
Provided that where an owner has failed to make a return, the Land Valuation Officer may proceed to assess his developed tenement after thirty days from the last day on which such return was due, and such assessment shall only be appealable to and by the special leave of the Board of Special Commissioners for Land Valuation, on such terms as such Board shall deem just.
Supplementary return by owner. Added by:
VI. 1943.5.
(2) Within ten days after the completion of the works of which a return has been delivered as aforesaid, or when, for any reason,
the owner has not proceeded with the whole of such works, within ten days after the completion of such works as have in fact been
carried out, the owner of such developed tenement shall deliver to the Land Valuation Officer full and true particulars of such works
on and in accordance with the prescribed form.
(3) Whenever the Land Valuation Officer has reasonable grounds for belief that as the result of any structural alteration
of or addition to any developed tenement the annual value of su ch develope d tenement has bee n inc r ease d he shall proc eed
to re- assess such developed tenement and shall give the owner thereof written notice of the re-assessed annual value of the developed
tenement together with reasonable details as to how that figure has been calculated.
(4) If the owner of such developed tenement does not accept the re-assessed annual value and no agreement is reached between him
and the Land Valuation Officer wi thin two w eeks after the receipt of such notice or such further period as may be allowed in writing
by the Land Valuation Officer in any particular case, then the Land Va luation Of ficer shall b y ap plicati on refer t h e re- asse
ssment for final decis i on by the Board of Special Commissioners appointed by this Ordinance.
(2) There shall be no appeal from the decision of a Board of
Special Commissioners for Land Valuation.
(3) Proceedings of such Board shall be summary and may on the application of the owner be held in camera, and no record of the evidence need be kept.
(4) Witnesses may be called either by the Land Valuation Officer or by the owner at the hearing, and no adjournment shall
be granted save for grave cause in prejudice of justice.
(5) Subject to the foregoing provisions of this article, the ordi nary rules of civil procedure shall be followed so far
as is compatible with summary proceedings. The determination shall be deposited with the Registrar of Courts and shall not be accessible
to the general public without the consent in wr iting of the owner concerned. The costs of the proceedings shall be summarily taxed
by the Board, and shall be paid by the Government or by the owner according as the annual value ascertained shall not or shall exceed
by one-fiftieth the value put forward by the owner.
(6) The Board shall have all the powers conferred by the Code of Org a nization and Civil Procedure upon the Civil Court, First Hall.
Board of Special Commissioners for Land Valuation. Amended by:
VI. 1943.6; LVIII.1974.68;
L.N. 148 of 1975; VIII.1990.3; XXIV.1995.362;
VI. 2001.10.
Cap. 12.
Any warrant or order issued by the Board shall be signed by the Chairman thereof and certified by the registrar.
The Registry of the Courts in Malta, or, as the case may be, th e R e gi stry o f th e Cou r ts of M a gi strat e s (G ozo ) sh all
b e th e registry of the Board.
(2) Any such signature to a notice or order shall be taken as the signature of that person unless the contrary be shown.
Assistant Land Valuation Officer. Amended by:
L.N. 4 of 1963.
Form of notices.
Service of notices.
private address, and shall, in the latter case, be deemed to have been received in the ordinary course of post, and in proving such
service it shall be sufficient to prove that the letter containing the notice was properly addressed and posted.
(2) If a person on whom a notice will be served cannot be foun d, or i f h is ad dress i s not kn own , a no tice posted
up on the tenement to which the notice refers and also at the nearest Police station thereto shall be deemed to be sufficient notice
upon such person.
(3) Where the name of any such person is not known, it shall be suff icient to de sign ate him in any notic e as the "owner"
of the tenement without further description.
(4) Notice may also be given to any specified person or to any specified class of persons by notice published in the Government
Gazette.
(5) Notice served on any one co-owner, shall be deemed to have been served on all his fellow co-owners.
Notice to attend and produce documents.
Entry to inspect. 14. The Land Valuation Officer, any Assistant Land Valuation Officer and any person authorized in writing in that behalf by either of them, may, on reasonable notic e, enter any tenement within reasonabl e hours of daylight for the purpose of inspection and taking particulars of such tenement. In case of unreasonable refusal of entry, the assistance of a Police officer not below the rank of sub-inspector may be availed of to enforce entry, which however will not excuse the occupier from any penalty to which he may have rendered himself liable.
Penalties. Amended by: XIII. 1983.5; VIII. 1990.3;
L.N. 409 of 2007.
Provided that if the offence was knowingly giving any material false return or particulars, the fine shall not be less than one hundred and sixteen euro and forty-seven cents (116.47) or more than two hundred and thirty-two euro and ninety-four cents (232.94).
Rules. Amended by: VI.1943.7;
L.N. 4 of 1963; XXXI. 1966.2.
(2) All rules made under this Ordinance shall be laid before the House of Representatives as soon as may be after they are made, and, if a resolution is passed within the next subsequent seven days on which the House has sat next after such rule is laid before it that the rule be annull e d, it shall th en ceforth be voi d, but without prejudice to the validity of anything previously done thereunder, or to the making of any new rule.
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