Frequently Asked Questions

Levying Rates
Procedure for Levying Assessment Tax

Rates are levied under the Pradeshiya Sabha Act No. 15 of 1987 when a locality is declared by the Pradeshiya Sabha to be built up localities.

Eligibility for Paying Assessment Tax

Being a resident of any of the following land or building situated within a built up locality in the Pradeshiya Sabha area.

  • Being the owner of an immovable property located within the administrative limits of Pradeshiya Sabha.
  • Being the tenant of a House, Building or Land located within the administrative limits of Pradeshiya Sabha.
  • Being the owner of a House, Building or Land belonging to the state.
  • Being a Joint owner (co-owner) of an immovable property located with the administrative limits of the Pradeshiya Sabha.


Here,

For Household property 9% and for Commercial property should be paid as assessment tax

  • The owner is entitled to a discount of ten per centum of the amount if the assessment tax is paid within the first month of the year.
  • A discount of five per centum is offered if the amount to be paid during a quarter is paid within the first month of the relevant quarter.
  • Assessment tax can also be paid quarterly for each of the four quarters of the year.
  • A person who purchases land from a locality where assessment tax is in operation should obtain a new rates number ( by submitting a deed abstract)
  • If the person acquires the total property form the person who at present has an assessment number, be should get his name included in the assessment register in pradeshiya sabha by producing the deed abstract.
  • The deed abstract form for the amendment of the name in the assessment register or for obtaining a new assessment number may obtain from the pradeshiya sabha office by paying the prescribed fee.
  • The deed abstract form should be filled and get certified by a notary public by producing the deed.
  • The completed form should be submitted to the office in duplicate together with two copies of the survey plan and two copies of the deed.
  • Your name will then be registered as an assessment taxpayer.
Leasing Trade Stalls Belonging to the Pradeshiya Sabha

In terms of section 119 of the Pradeshiya Sabha Act and circular No. 1980-46 issued by the Commissioner of Local Governance, Pradeshiya Sabhas are empowered to erect trade stalls and lease them to the public as a service.

Fees

  • Stalls are provided at an assessed amount by the Assessment Department on the notification of the Pradeshiya Saba.
  • The selected applicants should deposit the fee equal to three monthly installments as a Guarantee.
  • The tender documents can be obtained on a fee decided by the Pradeshiya Saba.
Procedure of Making Applications
  • Giving notice through Newspapers.
  • Obtaining tender documents from the Pradeshiya Saba office on payment of tender documents Fee.
  • Payment the fee and the refundable deposit.
  • Tender applications can either be placed or send under registered cover together with the receipt in support of payment of the fee and the refundable fee.
  • Highest bidders get the chance of receiving trade stalls.
  • Successful applicants may take over trade stalls on payment of the guarantee deposit and the initial Payment.
  • Trading activities can be started on receipt of the Trading Certificate.
In the event of defaulting Installments
  • Serving the final Notice.
  • The relevant documents should be referred to the Commissioner of Local Governance to constitute legal action to reacquire the possession upon the expiry of agreement.
After Reclaiming the Possession,
  • In case new trade stalls are constructed in place of old trade stalls expending money by the government and the local government institutions, the lessee of the old trade stalls is selected as the lessee of the new trade stoles.
  • In case new trade stalls are constructed in place of old trade stalls on loans obtained from a commercial bank, existing lessees as well ad new lessee are selected.
  • On the request or death of the lessee, his lease can be transferred to his / her wife / husband or to daughter / son and on such an event an application should be made to the Secretary.
Issuing Street Line Certificates

A street line certificate is required when a land parcel located within the area of authority of the Pradeshiya Sabha is mortgaged to a financial institution to secure a loan. The importance of this certificate is that the Pradeshiya Sabha is empowered to deal with any building constructed in contravention of street lines.

Eligibility

  • The building concerned should be located within the area of authority of Pradeshiya Sabha.


For this Purpose

  • An application form should be obtained from the assessment section of the pradeshiya sabha office by paying the relevant fee
  • The application should be submitted together with two copies of the original plan of the land.
  • It should be confirmed that the applicant has paid license fees or any other relevant fee without any arrears
  • It the payments are in arrears, such should be settled.
  • Street lines will be marked in the originals and duplicates of the plan submitted by the applicant and thereafter a certificate of the street line will be issued.
  • The applicant should also have paid all assessment taxes in arrears.
Issuing of Non-Acquisition Certificates

When a loan is obtained by mortgaging land parcel situated within the area of any pradeshiya sabha as a security at a financial institute, a certificate to the effect that land has not been acquired by the pradeshiya sabha is issued. This is known as a certificate of non-acquisition.

Following Qualifications should have been Fulfilled to Obtain this Certificate.

  • The land or the property should be situated within the area authority of Pradeshiya Sabha.
  • Assessment tax should have been paid without any arrears.
  • Land or property should not have been situated on street Lines.

For this, a fee determined by the Pradeshiya Sabha from time to time is levied

Documents to be Provided for this Purpose

  • Photocopy of the deed and the Plan.
  • Compulsory Information
    • Name of the Street / Road.
    • Assessment Number
    • Location
    • Name of the owner
    • Number and date of the Deed.
    • Number and date of the Plan.

On receipt of all the above information, the non-acquisition certificate will be issue duly signed and sealed by the Chairman / Secretary of the Pradeshiya Sabha.