Fire rate

(1) For the purpose of defraying expenses of the Service, there shall be paid annually to the appropriate local authority on all lands situate in any town, such rate not exceeding four percent of the annual value of the land as the Minister may by order published in the Gazette prescribe. (2) Every such rate shall become due and payable on the first of April in respect of the ensuing period of twelve months beginning on such date. (3) The rate levied for any year may be paid by two equal instalments on 15th May and 15th October in that year, but if the instalment payable on 15th May in any year is not paid on or before that date, the whole of the rate levied for that year shall become due and payable immediately after that date. (4) If the rate levied under this section is not paid by the dates specified above it shall constitute a charge upon the land in respect of which it is payable. (5) This section shall not apply to, (a) national land not disposed of by lease, grant or otherwise; or (b) buildings and places used exclusively for public religious worship, not including any school or schoolroom being part of or annexed to any such building or place. (6) The term “annual value” as used in this section shall have the same meaning as assigned to it in the Towns Property Tax Act, Cap. 65. 12