1. On whom is the assessment tax chargeable?
Assessment tax is charged on rateable holdings including residential buildings, business premises, industrial buildings, vacant lands and Federal and State Government Buildings through rateable contributions.

2. How much is the assessment tax charged?
The assessment tax rate charged is from 5.5% to 11.5%, depending on the location, such as town centre, town fringes and rural area.

3. Could Assessment tax be exempted?
Assessment tax could be exempted if the building is demolished or destroyed due to fire, storm or other causes.