Chapter 29:15 URBAN COUNCILS ACT “rating zone” means a zone into which a council area is divided in terms of subsection (5) of section two hundred and fifty-two; “residential property” means property which— (a) is used exclusively as a residence by one occupier and his household; or (b) is reserved or zoned under a town planning scheme for use exclusively as a place of residence by one occupier and his household; and includes any such property held as an undivided share coupled with an exclusive right of occupation to which section 27 of the Deeds Registries Act [Chapter 20:05] applies, but does not include a flat or apartment that forms part of a single block of flats or apartments. (2) For the purposes of this Part, any reference to improvements shall be construed in accordance with subsections (2) and (3) of section two hundred and thirty-six. 269 Rateable property All property within a council area shall be rateable by the council, except property which is— (a) owned by the State and is not property held by a person referred to in paragraph (b) or (c) of the definition of “owner” in subsection (1) of section two; or (b) owned by the council and is not property held by a person referred to in paragraph (b) or (c) of the definition of “owner” in subsection (1) of section two; or (c) exempted under section two hundred and seventy: Provided that in the case of property which has, in terms of subsection (2) of section two hundred and seventy been exempted in part only, that part which has not been so exempted shall be regarded as rateable property. 270 Property exempt from rates (1) Subject to section two hundred and seventy-one, the following property shall be exempted from any rate— (a) property which is used exclusively for— (i) public religious worship; or (ii) public religious worship and religious educational purposes; (b) property which is used exclusively for a public library, a public art gallery or a public museum of natural history or of fine arts; (c) property which is used exclusively for— (i) a university or university college; or (ii) a school established for primary or secondary education that is registered under any enactment; or (iii) a nursery school that is registered under any enactment where— A. the building is erected or adapted for the purpose of a nursery school and is sited separately from any dwelling-house; and B. the nursery school is owned and operated by a board or committee; or (iv) as a boarding-house or hostel in connection with an institution referred to in subparagraph (i), (ii) or (iii) and is owned or controlled by the same person or authority that owns or controls that institution; (d) property which is used exclusively as— (i) a public institution for aged persons or mentally or physically handicapped persons or for any other charitable purpose, a public hospital or a public orphanage; or (ii) a nurses’ home or hostel which is maintained by and in connection with an institution referred to in subparagraph (i) and is owned or controlled by the same person or authority that owns or controls that institution; (e) property which is used exclusively as a public cemetery or a public crematorium; (f) property which is used exclusively for— (i) amateur theatricals; or (ii) boy scout or girl guide organizations or other similar organizations for youth; and activities normally associated therewith; 106