b. 06% of the annual valuation of properties that are not used for commercial purpose
c. 06% of the annual valuation of bare and barren lands
is charged as rates.
When a commercial property is not used for commercial purpose, you could request to pay the rates on non- commercial basis. You could get this concession by filling up the application kept for the purpose and handing it over to the Assessment Section of the Municipal Council. It is your responsibility to prove that you did not use the property for commercial purpose by providing water bills, electricity bills, rent agreements or any other acceptable evidence.
Payment of Rates:
Rates should be paid at the office of the municipal council. The payment slip should be filled accurately. The contents of it are as follows.
Rates could be paid by cash or by cheque.
Cheques dated for the future are not accepted.
When payments are done by cheque, it should be addressed to the Municipal Commissioner, Dehiwala – Mount Lavinia Municipal Council.
Following properties are exempted from paying rates
Issuance of assessment notices are done each year. Issuance of Notices of Assessments start from November and December of the preceding year
A copy of this notice should be produced when obtaining water, electricity and admitting children to schools
Non vesting certificate means, a certificate issued indicating that the properties will not be vested to the municipal council because of not paying assessment tax related to a certain property
In order to obtain the Non – vesting Certificate, its application should be obtained from the municipal council
Should produce an affidavit if there is any change in the owner’s name
The application can be completed by a lawyer, if the owner is abroad
Should produce a copy of marriage certificate or any acceptable certificate if the name in the NIC has been changed after the marriage