If a property owner fails to pay his/her property rates due, Nansana Municipal Council will recover these funds through the following ways:  Recovery by warrant: Sec. 29 (1) If a rate is not paid by the date appointed for that purpose, Nansana Municipal Council may cause a demand notice to be served upon the person liable, requiring him or her to pay the rate together with interest, if any, on that rate within two months after the service of the notice. (2) If, after the service of the demand notice, the amount is not paid within two months, Nansana Municipal Council may apply to the magistrate having jurisdiction within the area where the property is situated for a summary warrant to recover the amount from the person liable. (3) The magistrate shall grant the warrant upon satisfaction that the person sought to be proceeded against is the person liable to pay the amount that the amount is due from him or her and that he or she has been duly served with a demand notice. (4) Every warrant granted under S.29 shall be executed as if it were a writ of execution issued by the court of the magistrate granting it.  Recovery by action: Sec. 30 (1) Nansana Municipal Council may bring an action for the recovery of the amount of rate and interest, if any, without serving a demand notice over a property.  Recovery from tenants and current occupiers: Sec.31 (1) Where the rates in respect of a property are in arrears, Nansana Municipal Council may serve upon any person paying rent or any other periodic payment in respect of that property or any part of it, a notice stating the amount of such arrears and interest, if any, and requiring all future payments of rent or any other periodic payments to be made directly to the Authority until those arrears and interest have been duly paid. (2) The notice to be served under subsection (1) shall operate to transfer to Nansana Municipal Council the right to recover, receive and give discharge for rent or periodic payment referred to in subsection (1). (3) Nansana Municipal Council shall also serve the notice referred to in subsection (1) on the person liable to pay the rate. (4) No person shall be required to pay any money under subsection (1) before it is due to the person liable to pay the rate. (5) For the avoidance of doubt, any payment received from a person to whom a notice is served under subsection (1) shall be credited to the person liable to pay the rate, in respect of the arrears of rate and the person who pays any money as a result of any notice served on him or her under subsection (1) shall be discharged from his or her liability to the person liable to pay the rate to the extent of the payment

The contents of a valuation list as for the time being in force or an extract from any such list may be proved by the production of a copy of the list or the extract of it certified by the Valuation Office.

Buyer to satisfy himself or herself about arrears: It shall be the right of the buyer to demand a certification of arrears from the seller, and if the seller does not produce the certificate, the buyer may inquire from Nansana Municipal Council upon the payment of a prescribed fee. • Prohibition against transfer of property in arrears of rate: No transfer of any property shall be registered under any law for the time being in force, for the registration of titles or documents unless a certificate that no arrears of rates are due in respect of that property has been issued by the Authority of the area where the property is situated. • Person liable to notify transfer of the property: (1) In the event of transfer of ownership, the liability to pay a rate is also transferred. The person liable to pay the rate shall notify the fact of transfer in writing to the Town Clerk or Senior Assistant Town Clerk of the Division concerned. (2) The person liable to pay the rate shall continue to be liable for the rate until he or she notifies the transfer in accordance with S.31 (1) but nothing in this subsection shall affect the liability of the transferee to pay the rate which falls due after the transfer in his or her favor.

The following properties are exempted from paying property rates tax as per S.5 of the Local Government Act 2005 as amended; Any official residence of the President Any official residence of a traditional or cultural leader. Any property used exclusively for public worship, and as a residence of a religious leader. Any property used exclusively as a cemetery or as a crematorium. Any property used exclusively for the purposes of any charitable or educational institution of a public character supported only by endowments or voluntary contributions.  Any property laid out and used exclusively for the purpose of outdoor sport or recreation. Any property belonging to a mission/ organization entitled to privileges under the diplomatic privileges Act.  Any property belonging to an organization in respect of which Uganda is obliged under any international convention or treaty.  Any property belonging to any institution with which Government has contractual obligation not to levy fees and tax against it. Owner occupied property (Exclusively being used for abode)

Renovation and alteration: When you wish to make a face lift on the property ensure that you have cleared your liability with Nansana Municipal council. Apply to Town clerk (Physical planning department) for a demolition permit. Present your permit to Revenue collection office to have your rates halted and account stopped.