The court will begin reviewing the grievances of property owners who object to their property valuations. It also has the authority to reassess tax rates based on the arguments presented and make adjustments where necessary.
Section 25 of the UNEB Act, CAP 259, provides that any person who gains or attempts to gain possession of any examination papers commits an offense and is liable on conviction to a fine not exceeding UGX 2 million and a term of imprisonment not exceeding five years.