Appeal and Exemption from Annual Rates Q1

Q.
You are required to advise the owners of the following holdings in relation to the properties' assessment:-

a) Madam Aminah, the owner of a factory building located at Mukim of Kapar, Selangor has received a notice on a proposed Annual Value for her premise. She intends to object the proposed Annual Value. Explain the basis of objection that she can give. (10 marks)

b) The Persatuan Ibu Tunggal Melati has received a notice on the imposition of rates on their premise under the current re-valuation work of the local authority in their area. The association wishes to make an appeal so that their premise is excluded from being imposed the rates. Discuss this case and elaborate the matters that can be excluded from rates imposition. (15 marks)

(25 marks, 2014 Q1)