RATING ORDINANCE, 1901

RATING ORDINANCE, 1901

No. 5 of 1901, repealed by No. 18.of 1934.

No. 6 of 1901.

An Ordinance to consotidate and amend the taws-relating to
rating.

[1st April, 1901]

1. This Ordinance may be cited as the Rating. Ordinance,
1901.

2. In this Ordinance,

(a) ' Annual valuation ' means a general valuation of the
rateable tenements in the whole Colony, or any part thereof, to
be made yearly under this Ordinance;

(b) ' The court ' means the Supreme Court

(c) 'Interim valuation ' means a valuation made at any
time of any tenement which may have been increased or reduced
in value since the last valuation thereof, whether by building,
destruction of building or other alteration in the structural con-
dition of such tenement, or which, being rateable, is not already
rated;

(d) ' List ' means the annual valuation list provided for by
this Ordinance;

(c) ' Machinery means machinery used for purely indus-
trial or manufacturing purposes, but does not include lifts and
machinery used as adjuncts to any tenements occupied as offices,
dwellings or hotels. In making, however, any valuation of
such lifts and machinery, the Assessor shall deduct the expenses
of working such lifts and ' machinery from the rateable value
thereof, if such expenses are paid by the landlord;

As amended by Law Rev. Ord., 1939.





(f) ' Owner ' means 'the holder of any tenement direct
from the Crown, whether under lease, licence or otherwise, or
the immediate landlord of any tenement, or the agent' of any
such holder or landlord who is absent or under disability;

(g) ' Pier' includes wharf;

(h) ' Rateable value means the rent at which any tene-
ment might reasonably be expected to let, at the time of the
valuation, from year to year, if the tenant undertook to pay all
usual tenants' rates and taxes, if the landlord undertook to pay
the Crown rent and the costs of repairs and insurance, with any
other expenses',necessary to maintain the tenement in a state to
command that rent. Such rateable value shall not include the
value of any machinery upon or in the tenement. In the cage
of buildings let to more, than one occupier, there may be
deducted frbm the total annual rent of the whole tenemen't,
estimated as aforesaid, a sum not exceeding twenty per cent. of
the whole.as an allowance for such portions of such buildings
as may reasonably be expected to be unlet from time to time
during the ensuing year, and the remainder shall be the rateable
value;

(i) ' Tenement means any land, with or without build-
ings, which is held or occupied as a distinct or separate holding
h
or tenancy, except piers;

Unoccupied,' when applied to a tenement, means
while such tenement is put to no beneficial use and, when
applied to a building, means while such building is neither used
for storage, of any goods or chattels nor used for habitation,
except by a caretaker;

(k) ' Year ' means the period from the 1st day of July in
any year to the 30th day of June next following, or any other
period of twelve months fixed by the Goverinor in Council.

The Assessof.

3. The Governor may appoint an Assessor and such assist-
ant assessors as he may deem necessary for the purposes of
this Ordinance, and may allow them such remuneration as lie
thinks fit.





4. The Assessor may-

(1) serve the owner or occupier of any tenement with a
requisition in Form No. 1 in the Schedule and require him to
furnish, within ten days, the particulars therein specified;

(2) enter into and upon any tenement for the purpose of

making a, valuation thereof, and take such measurements and
other particulars as he may deem necessary for the purposes of
such valuation;

(3) call upon such owner or occupier to exhibit to him all
receipts for rent, rent-books, accounts or other documents what-
ever connected with the rent or value of such tenement; and

(4) serve on such owner or occupier a written notice., as in
Form,No. 2 in the Schedule, requiring permission to enter; and
after twenty-four hours from the delivery of such notice may,
at any time during the day-time, enter into and upon the said
tenement and take measurements and other particulars, as here-
inbefore provided, and may use force to effect such entry, if
necessary, doing no more damage than is necessary for the
purpose.

5. The Assessor shall separately estimate the rateable value
of each tenement, except in the following cases-

(1) whenever the value of a tenement is affected by the
value ef another tenement contiguous to it or separated only by
a roadway, and both tenements are owned by the same person,.
the two tenements may be valued together; and

(2) when two or more tenements are so built that their
floors overlap or are intermixed, they may be valued as one
tenement, the rates being charged against any one of the owners,
who may be required to adjust their respecti ve shares of payment.
of such rates amongst themselves..

Retwrn of annual value.

6. Any owner of a tenement occupied by himself for.which
no rent passes, or any owner of more than ten tenements, may
within ten days from the service on him, of the, requisition in
Form No. 1 in the Schedule, as provided by section 4,, apply
in writing to the Assessor for an extension of the time allowed
for returning such form, stating his reasons for the applica-





tion, and the Assessor may grant such extension of time,, not
,exceeding twenty-eight days additional, as to him may appear
reasonable.
Annual valuation.

7. The Assessor shall make in each year, before the 30th
day of April or as soon thereafter as may be, a valuation of the.
tenements in the Colony, or of such part thereof as the Governor
in Council may direct.

8.,The Governor in Council.may-

(1) fix any other day as the day before which (or as soon
thereafter as may be) the valuation shall be finished; and

(2) adopt any valuation at.any time existing, either wholly
or in part, as the valuation for the ensuing year or any part
thereof; and shall cause notice of such adoption, and of the
extent thereof, to be published in the Gazette. Any existing
valuation so, adopted shall, for the purposes of appeal, be con-
sidered, a new valuation.

9. As soon as the said valuation is completed the Assessor
shall make out a list of the sevenal tenements assessed and of
their respective valuations and shall deliver the same to the
Colonial Seerkary.

10. The Assessor shall make and subscribe, in the presence
of the Colonial Secretary, a declaration to the effect that the list
contains a true account'of all valuations made by him and that
the same is, to the best of his knowledge and belief, complete
and correct in every respect, and the Colonial Secretary shall
deliver the list to the Accountant-General.

After, the list has been so declared and delivered
no alteration shall be made in it, except as provided by sections
23 and 25 or to correct merely clerical errors.

(2) Such errors shall be declared by the Assessor before a
justice of the peace in Form No. 3 in the Schedule, which shall
be submitted.to the' Colonial Secretary, who may approve any
such correction and without whose written sanction no such
correction shall be made.

As amended by Law Rev. Ord., 1937.
As amended by Law Rev. Ord., 1939.





12.(1) When any tenement is valued for the first time, or
when any existing valuation is altered, the Assessor shall within
fourteen days after the completion of the valuation serve notice
*in writing on the owner, or on the occupier if the owner or his
cagent cannot be found, of such valuation having been made and
of the amount thereof.

(2) Such notice may be given in Form No. 4 in the
Schedule:
Provided that this section shall not apply to valuations of
tenements in Chinese villages.

13. The omission to serve such notice shall not invalidate
any valuation or relieve any person from the payment of rates.

14. The list, or examined copy thereof,' shall be open to
inspection at the Treasury during office hours for twenty-one
days, of which notice shall be previously given in the Gazette
and at least one English and one Chinese public newspaper:
and any owner or occupier of any tenement included in such
list may, during such twenty-one days, take any extract there-
from.

15. The Colonial Secretary, on receipt of, the list of Chinese
tenements for each country district, shall cause a copy thereof
to be made in Chinese (stating only the number of each house,
its valuation and the annual rates) and to be exhibited in a
conspicuous place in the principal village of each district during
the twenty-one days above mentioned.

Appeal against valuation.

16.-(1) Any person who is aggrieved on any of the follow-
ing grounds-

(a) that any tenement for which he is rateable is valued
beyond its rateable value; or

(b) that any'tenement is assessed which is not rateable; or

(c) that any person who, or any tenement which, ought to
be inserted in the list is omitted therefrom ; or
(d) that any tenement is valued therein below its rateable
value,

may, during the twenty-one days aforesaid, lodge with the
Registrar of the Supreme Court a notice of appeal to the court
in its summary jurisdiction.





(2) If an existing valuation has been adopted under section
8 (2), such period of twenty-one days shall be reckoned from
the date of the Gazette in which notice of such adoption is
published.

(3) The Assessor shall be the respondent in any appeal
under this section or under section 28.

17. The notice of appeal shall state fully the grounds on
which the appeal is made, and the appellant shall within the
twenty-one days aforesaid cause a copy thereof to be served on
the Assessor.

18. When the appeal is in relation to any tenement not the
property or in the occupation of the appellant, he shall within
the twenty-one days aforesaid cause a copy of the notice of
appeal to be served on the person, interested in' the result of the
appeal, and such person may,be heard on the appeal..

19. The appellant shall prosecute his appeal within one
month from the expiration of the aforesaid, period of twenty-one
days and if he fails to do so his right to appeal shall lapse.

20. On the fixing by the court of a day for hearing the
appeal, the appellant shall forthwith give notice thereof to the
Assessor.

21. The appeal shall not be entertained if it is shown to the
satisfaction of the judge-

(1) thaf any of the provisions of sections 16 to 20 have not
been complied with; or

(2) that the appellant or his agent knowingly furnished
false or incorrect particulars to the Assessor for the purposes of
the valuation against which the appeal is made; or

(3) that the appellant refused or neglected to supply the
information required by section 4 within ten days of a demand
for the same.

22. In any case in which an appeal might be disallowed
under section 21 (3), the judge may nevertheless hear the
appeal, if it appears-





(1) that the omission to give the required information arose
from the absence or disability of the appellant or other unavoid-
able cause; or

(2) that application was made to the Assessor under section
6 for an extension of time and was refused without just cause,
or that the time allowed was not in the opinion of the court
of reasonable length.

23. The court, on proof that the notices required by sections
16 to 20 were given within the time fixed by those sections, shall
hear and determine the appeal in a summary.way and may
make such order therein as * it thinks proper, which shall be final
and conclusive, with. or. without costs to any party; and may
direct the Accountant-General to amend the list in any manner.

Interim valuation.

24. The, Assessor may at* any time make an interim valua-
tion of any tenement.

25. The Assessor shall notify the Accountant-General of the
amount of such valuation, and he shall cause the same to be
inserted in the list.

26.-(1) The Assessor shall without delay serve on the
owner of such tenement, or on the occupier it the owner. cannot
be found, notice in Form No. 4 in the Schedule of such valua-
tion having been made and of the amount thereof..

(2) No rates shall be recoverable in respect of such tenement
until such notice has been served.

27. The rates assessed shall be payable from the first day
of the month next following the assessment and shall thereafter
continue to be payable quarterly.

Appeal against interim valuation.

28.-(1) Any person who is aggrieved by any interim valua-
tion, on the ground that the tenement assessed is not rateable
under this Ordinance or that it is valued beyond its rateable
value, may appeal to the Supreme Court in its summary
jurisdiction, whereupon sections 16 to 23 shall apply in relation
to such appeal.

As amended by Law Rev. Ord., 1939.





(2) The period of twenty-one days mentioned in those sec-
tions shall be taken to be twentv-one days from the service on
the owner or occupier of the tenement of notice as in Form No.
4 in the Schedule or, in case such notice was not received by
such owner or occupier, twenty-one days from the first demand
upon him to pay the rates to which the appeal has reference.

Rating.

29. After the time for ap pealing bas expired, 17 per cent.
on the valuation of every tenement enumerated in the list shall
be payable as rates from the 1st day of July in each year or
from such other day as may be fixed by the Governor in Council:
Provided that the said percentage shall be reduced to 16 per
cent. in the case of any tenement for the water supply of which
from the Government waterworks the only provision made is a
supply of unfiltered water, and shall be reduced to 15 per cent.
in the case of any tenement forwhich no provision is made for
any supply of water from such waterworks. For the purposes
of this section provision for water supply shall be deemed to be
made for a tenement, although it has not connexion with the
Government water-mains or waterworks, if such tenement is
situated within 200 yards of a Government water main.

[S. 30, rep. No. 43 Of 1912.]

31.-(1) The rates provided for in section 29 and the dis-
tricts to which they apply may be altered by resolution of the
Legislative Council.

(2) If any such resolution is.passed the Governor shall fix
a date for its coming into effect.

Payment and recovery of rates.

32. The above rates shall be paid quarterly in advance at
the Treasury within the first month of each quarter, and the
times appointed for such payment shall be notified quarterly by
the Accountant-Ceneral in the Gazette.

33.-(1) The owners and occupiers of all tenements shall
be liable to the Crown for payment of the rates assessed thereon,

As amended by No. 16 of 1931 [17.7.31].
As amended by Law Rev. Ord., 1939.





but the same shall be deemed an occupier's rate and, as between
the owner and occupier of 'any tenement, shall in the absence
of any agreement to the contrary be borne by the occupler;
and the amount thereof, if paid by the owner, may be recovered
by him from the occupier in an action for money paid to his
use, or if he, is still in occupation of the tenement, by distress
in the same manner as for rent.

(2) The provisions of this section shall equally apply, to
the recovery of rates paid by one owner on account of another
under section 5 (2).

34. If any person fails to pay any rates for which he is
liable, within one month after the day notified in the Gazette
as the last day for payment, the Accountant-General may recover
the same by action in the Supreme Court in its summary juris-
diction, together with interest at the rate of eight per cent. per
annum from the day when such rates ought to have been paid
until the day of payment.

,Refund of rates.

35. Refund of rates may be made subject to the following
rule, namely, whenever any tenement is unoccupied during one
or more entire months of any quarter in respect of which the
rates upon such tenement were paid in advance within the first
month of such quarter, the Acountant-General shall, subject to
the provisions of section 36, refund the rates for such months:
Provided that no refund of rates shall be made in respect of the
non-occupation of any portion less than the whole of any land
or building which may have been. assessed as a separate
tenement.

36. A refund may be obtained in the following manner-

(1) the owner. of any tenement may give notice to the
Accountant-General that such tenement is vacant not later than
the 15th day of any month from the first day of which it is
intended to claim such refund;

,(2) so long as such tenement remains continuously un-
occupied no further notice shall be required, but after the re-

As aniended by Law Rev. Ord., 1939.





occupation of such tenement, notice of any subsequent vacancy
shall again be required, as provided in sub-section (1)

(3) the person claiming the refund may, within fifteen days
after the expiration of the quarter during which the tenement
has been unoccupied, apply to the Accountant-General in Form
No. 5 in the Schedule for such refund; and.
.(4) the Accountant-General may refund the rates for one
or more entire months during such quarter, if due notice has
been given and if the Accountant-General is satisfied that the
tenement was unoccupied during such months, which he shall
ascertain by causing it to be ac tually inspected from month to
month.

37. Any person who is aggrieved.by a refusal on the part
of the Accountant-General to refund rates may apply to the
Supreme Court in its summary jurisdiction, and the court may
adjudicate upon a petition for a refund of rates, although the
claim exceeds one thousand dolldars, and for the purpose of such
adjudication may receive any evidence it thinks fit.

38. The petitioner shall not recover if the notice required
by section 36 has not been given, the burden of proof whereof
shall lie on him.

38A. Notwithstanding anything in this Ordinance, it shall be
lawful for the Governor in Council to order~ a refund of rates to
be made in any case in which he.may think fit to do.so.

38B. Eyery person who knowingly makes to any person any
false statement for the purpose of obtaining a refund of rates
under the provisions of section 38A shall upon summary con-
viction be liable to a fine not exceeding two hundred and fifty
dollars.

Exemptiolts from, rates.

39.-(1) Tenements below the rateable value of such
minimum amount as may be fixed by the-Governor in Council
and notified in the Gazette shall not be rateable.

As amended by Law Rev. Ord., 1939.
A minimum riteable value of $20 per annun) was fixed by G.N. 311 of
23,5.1902. For a list of particular exemptions, see the Regulations of
Hong Kong (1937 edition), Volume 11.
As amended by No. 3 of 1926 [19.3.26] and Law Rev. Ord., 1939.





(2) The following tenements,. so long as, they are not oc-
cupied in any way for gain or . pecuniary profit, shall' not be
rateable-

(a) almshouses;

(b) art schools or art galleries;

(c) cemeteries
(d) charitable dispensaries;

(e) free libraries;
(f) premises of the Government of the Colony or any part
of His Majesty's dominions;
(g) hospitals;

(h.) museums;

(i) places of worship;

(j) rifle ranges;

(k) schools; and

(l) the City Hall.

(3) Any village or area may by resolution of the Legislative
Council be exempted from assessment for rates.

(4) It shall be lawful for the Governor in Council in his
discretion to authorize the total or partial exemption from
assessment of any educational institution other than those in-
cluded, in sub-section (2) or of any tenement used in connexion
therewith.

40. Except as provided by section 39, no exemption from
rates shall be allowed.

Numbering of tenements.

41. Every owner or occupier of any tenement shall allow
such tenement to be numbered with such number and in such
manner is the Assessor may direct.

42. The owner or occupier of such tenement shall allow the
maintenance or alteration of such number to the satisfaction of
the Assessor, and shall not alter, conceal, remove, . deface or
obliterate it.





Offences.

43.-(1) Every, owner or occupier of a tenement who refuses
or neglects to furnish the particulars required under section 4
shall be liable upon summary conviction to a fine not exceeding
five hundred dollars and to imprisonment for any term not ex-
ceeding six months.

(2) Every person who knowingly makes any fMse or in-
correct statement in furnishing the particulars specified in Form
No. 1 in the Schedule shall be liable upon summary conviction
to a fine not exceeding five.hundred dollars and to imprisonment
for any term not exceeding six months, for each tenement in
respect of which such false or incorrect particulars are furnished.

(3) Every owner or occupier of a tenement who refuses to
exhibit, when required, to the Assessor any receipt for 'rent, or
any book or other document ' relevant to the valuation, shall be
liable upon summary conviction to a fine not exceeding five
hundred dollars and to imprisonment for any term notexceeding
six months.

(4) Every persorr who prevents, hinders or obstructs the
Assessor from entering, inspecting and measuring any tene-
ment, after delivery of due notice of his intention to do so and
after the 'lapse of twenty-four hours from such notice, ' shall be
liable upon 'summary conviction to a fine not exceeding five
hundred dollars and to imprisonment for any term not exceeding
six months.

(5) Every person who prevents, hinders or obstructs the
numbering, or the maintenance or alteration of the number, of
any tenement shall be liable upon summary conviction to a fine
not exceeding twenty-five dollars.

(6) Every person who conceals, removes, defaces or obliter-
ates the number of any tenement shall be liable upon summary
conviction to a fine not exceeding ten dollars; and also, in a case
where such concealment or obliteration arises from the.act of the
owner or occupier. of such tenement, shall be liable upon summary
conviction to a fine of one dollar for each day during which it is
continued.

As amended by No. 16 of 1931 [17.7.31].





. (7) Every person who gives any notice required by section
36 which is to his knowledge false or incorrect, shall be liable
upon summary conviction to a fine not exceeding five hundred
dollars and to imprisonment for any term not exceeding six
months.

Miscellaneous.

44.-(1) Any notice required by this Ordinance to be served
on the owner or occupier of any tenement shall be served on the
owner of such tenement if he can be found or, if not, on the
occupier.

(2) Service on the owner may be effected by leaving such
notice at his usual address or by sending it to such address
through the post.

(3) Service on the occupier may be effected by leaving such
notice at the tendment or by sending it to such tenement through
the post.

45. A receipt for any notice signed or stamped by any officer
of the Post Office shall be primii facie evidence of the service of
such notice at its address, except for the purposes of section. 26.

46. No misnomer or inaccurate description of any person,
place or tenement, in any document required for the purposes
of this Ordinance, nor any mistake, informality or omission
committed in any proceeding had hereunder, shall invalidate or
prejudice such document or proceeding or in any wise affect the
execution of this Ordinance: Provided, that such person, place
or tenement is designated in such document or proceeding to
common intent and understanding, and that such mistake,
informality or omission is not of. such ' a nature as to prevent
the requirements of this Ordinance from being substantially
complied with.

47. No judge shall be incapable of acting in his judicial
office in any proceeding, by reason of his being, as one of several
ratepayers or as one of any other class of, persons, liable in
common with others to contribute to or to be benefited by any
rate which may be increased, diminished or in any way affected
by such proceeding.





48. The Governor in Council may make regulations for the
better carrying out,of the,pravisions if this Ordinance.

Alodifications in New Territories' (other than New Kowloon).

49. In their application to the New Territories, other than
New Kowloon, the provisions of this Ordinance shall be subject
to the following modifications-

(i) The powers and duties of the Assessor and of the
Accountant-General shall be exercised and carried out by the
District Officer, North, in respect of the Northern District, and
by the District Officer, South, in respect of the Southern Dis-
trict of the said Territories. The office of the appropriate District
Officer shall be substituted for the Treasury in section 14.

(2)-(a) Rates shall be assessed, imposed and levied in
respect of buildings only, and in such areas only as may be
declared by the'Governor in Council to be urban areas. The
words ' urban area ' shall be substituted for the word ' district
in lines 2 and 5 of section 15.

(b) Every such urban area shall be delineated and shown
on a plan approved by the Governor in Council and deposited in
the office of the District Officer of the district in which such area
is situated.

(3)-(a) Rateable buildings shall be classified as follows-

Special class ... Buildings *which are valued by the assessing
officer at over $4,000.

First class Buildings which are valued by the assessing
officer at over $2,000 but not over $4,000. Second class ... Buildings. which are valued by the assessing
officer at over $7,5o but not over $2,000.

Third class Buildings which are valued by the assessing
.........officer at over $20o but not over $7,50.

As amended by No. 10 of 1935 [15.3.1935] and Law Rev. Ord., 1939.
For a list of parts of the New Territories declared to be urban areas,
see the Regulations of Hong Kong (1937, edition), Volume II.
The rates shown in sub-section (4) (a) wore reduced in respect of Tsun
Wan to half the, rates there shown for the period 1.6.1937 to 30.6.1938
by resolution of the Legislati've Council, G.N. 526 of 30.7.1937.





(b) No rate shall be imposed in respect of any building of which
the value, in the opinion of the assessing officer, is $200 or under.

(c) The assessing officer shall note in every assessment and
valuation list made out by him the buildings which he finds neither to
have nor to use Government waterworks water.

(d) The word ' tenement throughout the Ordinance shall mean a
building rateable under this section and the words rateable value' in
sections 16 (1) (a) and (d) and 28 (1) shall be read as if the words ' true
value ' were substituted.

(4)--(a) In respect of every building enumerated in the
assessment and valuation lists for the New Territories, other than
New Kowloon, and according to the classification thereof, and after
the time for appealing under section 16 or section 28 has expired,
there shall be payable as rates from the 1st July in each year or, in the
case of an interim assessment, from the first day of the month next
following the assessment, or from such other day as may be fixed by
the Governor in Council, the sums or amounts specified in or
ascertained under the following. scale






(b) The annual rate provided for in paragraph (a) of this sub-section may
be altered by resolution of the Legislative Council.

(c) Nothing in this Ordinance shall be deemed to repeal or affect any of
the provisions of the Waterworks Ordinance, 1903, or the the Territories
Regulation Ordinance,1910, or any other Ordinance amending or substituted
for the same.

(5) The above rates shall be paid quarterly in advance at the office of
the, District Officer of the district and the times appointed for payment shall
not be notified in the Gazette but shall be published by him in each urban area
in his district.

(6) Where default has been made by any person in payment of any rate,
the District Officer shall have the same powers as the Collector of Crown Rent
under the Crown Rent regulations made under the New Territories Regulation
Ordinance, 1910, and the said regulations (necessary changes being made)
shall apply to the recovery of rates.

(7) Refund of rates may be made by a District Officer on the same terms
and subject to the same conditions and right of appeal as those set oat in
sections 35, 36, 37 and. 38: Provided that in the case of a building let to more
than one tenant, one or more of the floors of which is unoccupied during one
or more entire months of any quarter, it shall be lawful for a District Officer to
grant in respect of such non-occupation a refund not exceeding twenty per
cent. of the rates payable for that quarter.

(8) The forms in the schedule may be adapted and modified as the
District Officers may find necessary.





SCHEDULE.

FORM No. 1. [ss. 4, 6, 43.]
Requisition for particulars as to tenements.
HONG KONG.
THE RATING ORDINANCE, 19O1-ASSESSMENT FOR THE YEAR 19
1st July to 30th June.
To
In pursuance of the Rating Ordinance, 1901, I require you to furnish me with the
particulars relating to these tenements in the
manner specified below, and return the same to me at within ten days from the date hereof.
Dated the day of 19 (Signed) Assessor.

RETURN OF HOUSES, BUILDINGS AND LANDS IN HONG KONG OF WHICH THE UNDER SIGNED IS OWNER OR OCCUPIER.



Dated the day of 19 (Signed)
Owner [or Occupier].
Note-Every owner or occupier who refuses or neglects to furnish the particulars required, and every person who knowingly
furnishes any false or incorrect particulars., is liable upon summary conviction to a fine not exceeding five hundred
dollars
and to imprisonment for any term not exceeding six months. If the above information is not furnished within ten days
no appeal from the assessment will be allowed.

As amended by No. 16 of 1931 [17.7.31].





FORM No. 2. [s. 4.]

Notice requiring permission on to enter tenement.
HONG KONG.
THE RATING ORDINANCE, 19O1-ASSESSMENT.
FOR THE YEAR 19
To occupier-.of
I hereby give you notice, under the provisions of section 4 of the
Rating Ordinance, 1901, that I require permission to enter upon the
above tenement for the purpose of inspecting the same, so as to enable
me to fix the valuation thereof for the year 19 ; and that I intend
to enter upon the' said, tenement on the day of
19 between the hours of and
Dated the day of 19
(Signed) Assessor.

FORM No. 3.

Declaration of errors in valuation list.
HONG KONG.
THE RATING ORDINANCE, 1901.
Permission is requested to make the following corrections in the
Valuation List for the year 19 . I declare that such corrections
are of clerical error's only and that the values as so corrected are,
to the best of my knowledge and belief, full and fair valuations of the
tenements named below and are correct in every particular.

Declared before me (Signed) Assessor.

the day of 19

(Signed) Justice of the Peace.
Approved the day of 19

(Signed) Colonial Secretary.

As amended by Law Rev.,, Ord., 1937.





FORM No. 4. [ss. 12, 26, 28.]

Notice of valuation.

HONG KONG.

THE RATING ORDINANCE, 1901.-VALUATION
FOR THE YEAR 19

1st July to 30th June.

To owner or occupier of the tenements mentioned below.

You are hereby informed that the tenements specified. below have
been assessed to the rates for.the above year at the rateable values
separately entered against them.

Dated the day of 19

(Signed) Assessor.






FORM No. 5.

Application for refund of rates.

THE RATING ORDINANCE, 1901.

APPLICATION FOR REFUND OF RATES.

Hong Kong, 19
Sir,

I request that you will refund the rates paid on the tenements
and for the periods named below. Notice has already been given to
you that those tenements were vacant during the periods stated, which
do not include any broken month, and the rates in question were paid.
into the Colonial Treasury in advance during the first month of the
quarter.

I am, etc.,

(Signed) Owner [or Agent.]

To the Accountant- General.

No. Street. Period for which refund
is claimed,

*Received the above amount the day of 19

(Signed) Owner [or Agent.]

Note.-1f there are more houses than can be entered on the
above form, write on the back of this. This application must be
made during the first fifteen days after the expiration of the quarter
during which the tenements were vacant.

*This receipt must not be signed until the claim has been allowed
by the Colonial Treasury.

As amended by Law Rev. Ord., 1939.
[27.7.34.] [Originally No. 8 of 1901. No. 3 of 1926. No. 16 of 1931. No. 10 of 1935. Law Rev. Ord., 1937. Law Rev. Ord., 1939.] Short title. Interpretation. [cf. S. 49 (3) (d).] Appointment of Assessor. [cf. S. 49 (1).] Powers of Assessor. Schedule. Form No. 1. [cf. No. 15 of 1935, s. 93, and No. 18 of 1935, s. 150.] Schedule. Form No. 2. Mode of valuation. Application by owner for extension of time for making return of annual value. Schedule. Form No. 1. General annual valuation of tenants. [cf. S. 49.] Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Schedule. Form No. 3. Giving of notice of first or altered valuation. Schedule. Form No. 4. Omission to serve notice. List to be open for inspection. [cf. S. 49 (1).] Exhibition of list for country district. [cf. S. 49 (2).] Grounds of appeal. [cf. S. 49 (3) (d).] Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Notice of valuation. Schedule. Form No. 4. Payment of rates. Right of appeal against interim valuation. [cf. Ss. 16 (3), 49 (3) (d).] Schedule. Form No. 4. Amount of rates. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. [cf. No. 1 of 1883.] Recovery of rates. [cf. No. 15 of 1935, s. 34 (2).] Rule for refund of rates. [cf. S. 49 (7).] Mode of obtaining refund. [cf. S. 49 (7).] Schedule. Form No. 5. Right of appeal against refusal of refund. [cf. S. 49 (7).] Want of notice that tenement. Unoccupied. [cf. S. 49 (7).] Additional power to grant refund of rates. Making false statement an offence. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. Schedule. Form No. 1. [cf. Schedule. Form No. 2.] Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by being interested in rates. Regulations. Special modifications for rating in the New Territories, other than New Kowloon. [cf. S. 3.] [s. 49 contd.] [cf. S. 2 (I).] [s. 49 contd.] Ordinance No. 16 of 1903. Ordinance No. 34 of 1910. Ordinance No. 34 of 1910.

[27.7.34.] [Originally No. 8 of 1901. No. 3 of 1926. No. 16 of 1931. No. 10 of 1935. Law Rev. Ord., 1937. Law Rev. Ord., 1939.] Short title. Interpretation. [cf. S. 49 (3) (d).] Appointment of Assessor. [cf. S. 49 (1).] Powers of Assessor. Schedule. Form No. 1. [cf. No. 15 of 1935, s. 93, and No. 18 of 1935, s. 150.] Schedule. Form No. 2. Mode of valuation. Application by owner for extension of time for making return of annual value. Schedule. Form No. 1. General annual valuation of tenants. [cf. S. 49.] Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Schedule. Form No. 3. Giving of notice of first or altered valuation. Schedule. Form No. 4. Omission to serve notice. List to be open for inspection. [cf. S. 49 (1).] Exhibition of list for country district. [cf. S. 49 (2).] Grounds of appeal. [cf. S. 49 (3) (d).] Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Notice of valuation. Schedule. Form No. 4. Payment of rates. Right of appeal against interim valuation. [cf. Ss. 16 (3), 49 (3) (d).] Schedule. Form No. 4. Amount of rates. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. [cf. No. 1 of 1883.] Recovery of rates. [cf. No. 15 of 1935, s. 34 (2).] Rule for refund of rates. [cf. S. 49 (7).] Mode of obtaining refund. [cf. S. 49 (7).] Schedule. Form No. 5. Right of appeal against refusal of refund. [cf. S. 49 (7).] Want of notice that tenement. Unoccupied. [cf. S. 49 (7).] Additional power to grant refund of rates. Making false statement an offence. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. Schedule. Form No. 1. [cf. Schedule. Form No. 2.] Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by being interested in rates. Regulations. Special modifications for rating in the New Territories, other than New Kowloon. [cf. S. 3.] [s. 49 contd.] [cf. S. 2 (I).] [s. 49 contd.] Ordinance No. 16 of 1903. Ordinance No. 34 of 1910. Ordinance No. 34 of 1910.

https://oelawhk.lib.hku.hk/items/show/1474

1937

v2

116

No. 6 of 1901

20