Uganda Case Law

ATC Uganda Limited & Another V Kampala Capital City Authority

ATC Uganda Limited & Another V Kampala Capital City Authority (CIVIL SUIT NO. 323 OF 2018) [2019] UGHCCD 190 (16 August 2019)

Court

HC: Civil Division (Uganda)

Case number

CIVIL SUIT NO. 323 OF 2018

Judge

Musa Ssekaana, J

The High Court held that telecom masts are movable property, not immovable property under the Local Government (Rating) Act, so property rates could not be levied.

• Property Tax Liability
• Definition Of Immovable Property
• Statutory Interpretation
• Fixtures And Chattels
• Taxpayer Favourable Construction
• Property-tax