The valuer shall ascribe to each assessment zone a zonal assessment.

The valuer shall assess each property within each zone at an assessment per acre or a graduated assessment per acre having regard to the zonal assessment of the assessment zone in which the property is situated.

When the provisional assessment roll has been completed it shall be deposited with and lie at the office of the council for public inspection and any person may inspect the same without charge during ordinary business hours and may take copies or extracts therefrom.

When the provisional assessment roll has been deposited with the council in accordance with paragraph (1) the town clerk shall give notice in the Gazette and in one or more newspapers circulating in the municipality that the provisional assessment roll has been deposited and is available for inspection and that any objection to the roll, in the form set out in the Schedule, may be lodged with the town clerk within such time, not being less than twenty-eight days from the date of the publication of the notice in the Gazette, as shall be specified in the notice:

Provided that the period of twenty-eight days within which any objections may be lodged with the town clerk shall not apply to any objections made to public land as defined in section 25 of the Act or Community land as defined in section 26 of the Act.

The town clerk shall, within fourteen days after the date on which a notice of objection is lodged with him, send a copy thereof to the rateable owner of the property to which the objection relates if the person is not the maker of the objection.

No person shall be entitled to have an objection heard by valuation court unless he shall first have lodged a notice of objection in accordance with the provisions of these Regulations.

Notwithstanding anything hereinbefore contained a valuation court may if it deems fit consider an objection although notice thereof has not been given in accordance with the provisions of these Regulations.

If, on the expiration of the period of twenty-eight days referred to in paragraph (2) of regulation 8, no objections have been received or if all objections duly received shall have been withdrawn prior to the day fixed for the first sitting of the valuation court the town clerk shall endorse upon the provisional assessment roll and sign a certificate to that effect.

The town clerk shall publish notice in the Gazette and in one or more newspapers circulating in the municipality that the assessment roll has been signed and certified under this Regulation.

If the provisions of regulation 9 have not prevailed the council shall appoint a valuation court in accordance with the provisions of section 12 or section 13 of the Act.

The provisions of sections 14, 15, 16 and 17 of the Act shall apply mutatis mutandis in relation to the valuation court appointed under paragraph (1).

As soon as may be after all objections have been heard and determined or otherwise disposed of, and after any necessary amendments have been made in the provisional assessment roll, the president of the valuation court shall endorse and sign a certificate to that effect upon such provisional assessment roll.

A provisional assessment roll, on being signed and certified by the chairman of the valuation court under paragraph (1) or by the town clerk under regulation 9 shall be the assessment roll for the added areas.

In these Rules, except where the context otherwise requires—

"clerk" means the clerk of the local authority;

"public land" means Government land;

"relevant authority" means the Commissioner of Lands, the Managing Director of the Kenya Railways Corporation or the Managing Director of the Kenya Ports Authority, as the case may be, the Managing Director of the Kenya Posts and Telecommunications Corporation and the Managing Director of Kenya Airports Authority;

"valuation committee" means a valuation committee appointed under rule 12.

Except in rule 8 and in sections 3, 4 and 18 of the Act (as applied by these Rules),

"public land valuation roll" includes a supplementary public land valuation roll, and "draft public land valuation roll" includes a draft supplementary public land valuation roll.

Subject to these Rules, the provisions of sections 3, 4, 6, 8, 14, 18, 20, 21, 22, 23 and 24 of the Act shall apply in respect of public land as they apply in respect of rateable property and as if references to rateable property, rateable owner, valuation roll, supplementary valuation roll and valuation court in those sections were references respectively to public land, relevant authorities, public land valuation roll, supplementary public land valuation roll and valuation committee, and as if the references therein to sections 9, 11, 16 and 17 of the Act were references respectively to rules 9, 11, 14 and 15.

For the purposes of assessing the contribution in lieu of rates payable to a local authority in respect of Government land under the Rating Act (Cap. 267), the valuer shall prepare a draft public land valuation roll, which shall be separate from, but at the same time of valuation as, the valuation roll of rateable property in the area of the local authority.

Any public land which is Government land which should in the opinion of the Cabinet Secretary be reserved for any of the purposes specified in rule 4 shall, if it is duly reserved for that purpose by letter of reservation given by the Commissioner of Lands in accordance with the Cabinet Secretary’s opinion or if it is duly shown as reserved or required for such a purpose on a subdivisional or development plan approved and signed by the Commissioner of lands under any written law, be exempt from payment of contribution in lieu of rates while the land is not being used for any other purpose except that subparagraph (ii) of the proviso to section 25(1) of the Act shall be complied with in respect of Government land.

Land which is exempt from payment of contribution in lieu of rates by virtue of paragraph (1) shall be included in the public land valuation roll, but it shall be shown separately from other land in the roll.

Each such parcel shall be a unit of valuation and shown separately on the public land valuation roll.

This rule shall be deemed to have come into operation on the 1st January, 1966.

A supplementary public land valuation roll under section 4 of the Act (as applied by these Rules) shall, notwithstanding anything in that section, be prepared once in each of the years following the financial year in which the public land valuation roll has come into force, and shall take into account every change in ownership or other disposition affecting public land of which the local authority has been notified before the end of the preceding financial year.

Upon a supplementary public land valuation roll being certified in accordance with rule 11 or rule 15, it shall become part of the public land valuation roll.

Any of the relevant authorities or the local authority may object to any value or other matter contained in or omitted from the draft public land valuation roll by giving written notice stating the grounds of objection, to the clerk, within six months of his being notified of the making of the roll, and the clerk shall furnish a copy of any objection which the local authority may raise within the same period to such of the relevant authorities as is concerned.

The valuer may, by agreement in writing with the parties affected, alter the roll before it is submitted to the valuation committee, in which case the objection shall stand withdrawn.

The Cabinet Secretary may, with the approval of the Chief Justice, appoint a duly qualified person to be an alternate chairman, who may attend and preside at any meeting which the substantive chairman is unable to attend.

Where an alternate chairman or other alternate member takes the place of the substantive chairman or other member, it shall not invalidate the previous proceedings of the valuation committee except in regard to any objection which the committee has not fully considered, which shall be reheard.

The local authority shall pay to the Government in respect of any magistrate who is chairman of a valuation committee, or may pay to any advocate who is chairman, the same fees as are prescribed in relation to the president of a Valuation Court, and may pay to other members of a valuation committee fees not exceeding the fees so provided.

The committee shall consider objections to the draft public land valuation roll, and may confirm the roll or may amend it by reducing or increasing any valuation in it, or by adding any item to it or deleting any item from it.

The local authority and any objector may present evidence, call and examine witnesses and ask questions of any objector, and may be represented by an advocate or accredited representative; and the committee may, if the chairman so decides, take such evidence on oath, and may at any time, either of its own accord or on the application of any party, summon any person whose attendance is required either to give evidence or to produce documents.

The valuer shall attend and answer on oath questions arising from any objection put to him by the objector or by the valuation committee, and may himself present evidence, call and examine witnesses and ask questions of any objectors, and may himself be represented by an advocate.

If the valuer or any objector whose objection is heard and determined by the valuation committee so requests, the chairman of the committee shall provide a written statement of

Within three months from the date upon which the public land valuation roll is signed and certified by the chairman, the local authority or any party who appeared on an objection determined by the valuation committee may appeal to the High Court against any decision of the valuation committee.

No appeal under this rule or case stated under section 20 of the Act (as applied by these Rules) shall operate as a stay of execution of the decision of a valuation committee.

The contribution in lieu of rates payable in respect of public land shall be calculated at the same rate as that levied by the local authority on rateable property in the same rating area (as defined by the Rating Act) (Cap. 267) as that in which the land is situated.

The contribution in lieu of rates shall be payable on such date or dates and in such instalments as may be determined by the Cabinet Secretary, who may fix different dates and instalments for the different bodies mentioned in rule 2.

If during any financial year any land, before the date fixed by the local authority for payment of rates in that year, becomes exempt from payment of contribution in lieu of rates by virtue of rule 4 or rule 5, no contribution shall be payable in respect of that land for that year.

When in pursuance of a decision of a valuation committee under rule 14, or of the High Court under rule 16 or under section 20 of the Act, an amendment has been made to a draft land valuation roll or a public land valuation roll which affects the amount of the contribution in lieu of rates payable in respect of any public land, the amount underpaid or overpaid shall thereupon be paid or repaid, as the case may be.

Every draft valuation roll, valuation roll, draft supplementary valuation roll and supplementary valuation roll prepared under the Rating (Valuation of Crown and Authority Land) Rules (hereby revoked) and in force immediately before the commencement of these Rules shall continue in force according to its terms after such commencement until it is superseded by a public land valuation roll under these Rules, and shall be subject to these Rules (except rule 3 of these Rules).

A draft valuation roll or draft supplementary valuation roll prepared at any time under the revoked Rules shall not be taken to have been invalidated by reason of the fact that it was not considered by a valuation committee under those Rules within the time prescribed by those Rules.