Section 59, The Local Government Act, 2004

(1) Local councils shall– (a) three months before the end of each financial year determine the amount of local tax to be paid during the forth coming financial year by every person liable to pay such tax within each locality; and (b) determine the percentage of the local tax to be paid to it, to be called the precept, as it may by resolution determine and as it requires as revenue. (2) Local councils shall notify each Chiefdom Council in its administrative area where applicable, of the amount of the local tax and the precept for the forth-coming financial year, not later than two months before the end of each financial year. (3) The Chiefdom Councils shall, where applicable, collect the local tax and pay the precept to the local council.