- 门牌税（马来文cukai pintu/cukai taksiran或英文assessment rates）是地方政府或市议会每年征收的一种土地税，主要是用来支付发展和维护地方基础设施和服务的费用。
Local Government Act 1976
Proceedings for recovery of an arrear
148. (1) For the recovery of an arrear the local authority may issue a warrant of attachment in Form F of the First Schedule hereto and may seize by virtue thereof any movable property, belonging to the owner
or occupier liable to pay the same, which is found within the local authority area and may also seize any movable property, to whomsoever belonging, which is found on the holding in respect of which the arrear is due:
Provided that no warrant of attachment shall be issued by the local authority unless it has served a notice, in Form E of the First Schedule hereto, posted or delivered to the owner or any one of the owners, if more than one, at the last known address, calling on him to pay the arrear within fifteen days of the posting or delivery.
(2) The warrant shall be executed by an officer of the local authority who shall make an inventory of the property attached
thereunder, and shall at the same time give notice in Form G of the First Schedule hereto, to the person in possession of the property at the time of attachment:
Provided that where in the opinion of the officer executing the warrant the value of the movable property to be attached is of a lesser value than the arrear to be recovered or there is no movable property to be attached as in the case of a holding which is vacant or unoccupied no such inventory need be made and in such a case he shall affix a notice in Form H of the First Schedule hereto on some conspicuous part of the holding or any one of the holdings in respect of which the arrear is due to the effect that procedure for the recovery shall be instituted under section 151.
(3) Such officer may break open in the daytime any house or building for the purpose of effecting such attachment.
(4) The fee for a warrant of attachment shall be of such amount asthe local authority may fix from time to time and shall be costs of the attachment.
- Attachment and sale of holding
(1) If the arrear cannot be recovered in the manner provided in section 148 it shall be lawful for the Registrar of the High Court upon application made by the local authority, or by any officer of the local authority authorized by the local authority in that behalf, to order the attachment and sale of the holding or holdings in respect of which the arrear has accrued.
(2) Such attachment and sale may be effected in the manner provided by the law relating to civil procedure for the execution of a decree by attachment and sale of immovable property.
(3) The Registrar of the High Court shall, from the proceeds of sale, provide first for the costs of attachment and sale, then for payment to the local authority of the amount of the arrear, together with interest thereon at the rate of six per centum per annum and costs, and in the event of there being any surplus remaining the Registrar shall, if he is satisfied as to the right of any person claiming such surplus, pay the amount thereof to him, and if he is not so satisfied, shall place the amount on deposit in the Treasury to be held in trust for the person who may ultimately succeed in establishing his claim thereto.
(4) The local authority may in its discretion refrain from seizing and selling, or may release from attachment, any property lawfully seizable under Section 148 where such property is the property of the occupier, being a tenant, of the holding or of a person not liable to pay an arrear due in respect of such holding.
(5) Where the property is the property of a tenant-occupier, the local authority shall refrain from seizing and selling or shall release from attachment such property:
Provided that the tenant-occupier pays to the local authority the rent of such holding as it falls due until the arrear is satisfied or until the termination of his tenancy and in any such case, notwithstanding anything contained in subsection (1), such holding may be attached and sold.
- Power to stop sale
If any person having any interest in any property liable to be sold under this Part at any time previous to such sale tenders the arrear with interest and costs the local authority shall thereupon desist from all further proceedings in respect thereof, and where the property has been attached by the Court under the provisions of Section 151 he shall inform the Court of such payment.
- Objection to attachment
(1) If any person whose property has been attached under the provisions of this Part disputes the propriety of the attachment he may apply to the High Court, in the case of the attachment of a holding, or the Magistrate’s Court in the case of the attachment of movable property, for an order to stay the proceedings, and such Court after making such enquiry as may be necessary shall make such order on the premises as may be just.
(2) No application shall be entertained by any Court unless the applicant has deposited with the local authority the amount of the arrear with interest and costs.
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