(1) Where any new building is erected or where any building is rebuilt, enlarged, altered, repaired or renovated, or where any building which has been vacant is re-occupied the owner of the holding on which such building is situate shall within fifteen days give notice thereof in writing to the local authority.
(2) The said period of fifteen days shall be reckoned from the date of the completion or of the occupation, whichever first occurs, of the building which has been newly erected, rebuilt, enlarged, altered, repaired or renovated, as the case may be, and in the case of a building which has been vacant, from the date of the reoccupation thereof.
(3) When any building or portion of a building is demolished or removed otherwise than by the order of the local authority, the owner of such holding shall give notice of the commencement of such demolition or removal in writing to the local authority.
(4) The local authority may on receipt of the notice, and if it is satisfied that the demolition is being properly and expeditiously carried out, order that the rates assessed in respect of any such holding be reduced and if already paid refunded proportionately to the amount of the assessment of the holding relating to the building or portion of the building being demolished or removed.
(5) Until such notice is given the owner shall continue to be liable to pay rates in respect of such holding as though such building or portion of a building had not been demolished or removed.
(6) Every person failing to give any notice shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or to both.
Malay text (authoritative)
Notis mengenai bangunan baru
(1) Jika sesuatu bangunan baru didirikan atau jika sesuatu bangunan dibina semula, dibesarkan, diubah, dibaiki, dibarui, atau jika sesuatu bangunan yang telah kosong diduduki semula pemunya pegangan di atas mana bangunan itu terletak hendaklah dalam tempoh lima belas hari memberi notis mengenainya secara bertulis kepada pihak berkuasa tempatan.
(2) Tempoh lima belas hari yang tersebut itu hendaklah dikira dari tarikh siapnya atau tarikh diduduki, mengikut mana yang berlaku terlebih dahulu, bangunan yang baru telah didirikan, dibina semula, dibesarkan, diubah, dibaiki atau dibarui itu, mengikut mana-mana yang berkenaan, dan mengenai sesuatu bangunan yang telah kosong, dari tarikh bangunan itu diduduki semula.
(3) Apabila sesuatu bangunan atau bahagian sesuatu bangunan diruntuhkan atau dihapuskan melainkan dengan perintah pihak berkuasa tempatan, pemunya pegangan itu hendaklah memberi notis mengenai mulanya peruntukan atau penghapusan itu secara bertulis kepada pihak berkuasa tempatan.
(4) Pihak berkuasa tempatan boleh apabila menerima notis itu dan jika ia puas hati bahawa peruntukan itu sedang dijalankan dengan sepatut dan seharusnya, memerintahkan bahawa kadar yang ditaksirkan mengenai mana-mana pegangan itu dikurangkan dan jika telahpun dibayar, dipulangkan balik mengikut kadar amaun taksiran pegangan itu berhubungan dengan bangunan itu atau bahagian bangunan yang sedang diruntuh atau dihapuskan itu.
(5) Sehingga notis itu diberi pemunya adalah masih lagi bertanggungan membayar kadar mengenai pegangan itu seolah-olah bangunan atau bahagian sesuatu bangunan itu telah tidak diruntuh atau dihapuskan.
(6) Tiap-tiap orang yang tidak memberi sesuatu notis boleh, apabila disabitkan, didenda tidak melebihi dua ribu ringgit atau dipenjarakan selama tempoh tidak melebihi enam bulan atau keduaduanya.
Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).