RATING ORDINANCE

RATING ORDINANCE

CRAPTER 116.

THE RATING ORDINANCE.

ARRANGEMENT OF SECTIONS.

Section page

1. Short title ............................. ... ... ... ... ... 371
2. Interpretation ........1 ................ ... ... ... ... ... 371

3. Appointment of Commissioner, etc ........... ... ... ... ... 373

4. Powers of Commissioner .................. ... ... ... ... 373

VALUATION.

5. Mode of valuation ....................... ... ... ... ... 3 73

6. Application by owner for extension of time for making return. 374

7. General annual valuation of tenements ... ... ... ... 374

8. Powers of Governor in Council regarding the making of

such valuation ........................ ... 3) 7 4

9. List of tenements ancl valuations ......... ... ... ... ... '074

10. Verification of list ................... 1 . ... ... ... ... 375

11. Correction of errors ................... ... ... ... ... ... 375

12. Notice of first or altered valuation ... ... ... ... ... 375
13. Effect of omission to serve notice ..... ... ... ... ... 375

14. List to be open for inspection ............ ... ... ... 31 7 5

15. Exhibition of list for country district ... 1. 1. 1 ... 375

APPEAL AGAINST VALUATION

16. Grounds of appeal ...................... ... ... ... ... ... 376
17. Notice of appeal ....................... . ... ... ... ... 376

18. Appeal in relation to property of others ... 376

19. Prosecution of appeal ..................... ... ... ... ... 376

20. Notice of hearing ...................... ... ... ... ... ... 376

21. Disallowance of appeal in certain cases ... ... ... 376
22. Avoidance of disallowance in certain cases ... ... ... ... 377

23. Hearing of appeal ...................... ... ... ... ... ... 377

INTERIM VALUATION.

24. Making of interim valuation ............ ... ... ... ... ... 377

25. Entry of valuation ..................... ... ... ... ... ... 377
26. Notice of valuation .................... ... ... ... ... ... 377
27. Payment of rates ....................... ... ... ... ... ... 378

28. Appeal against interim valuation ...... ... ... ... 378











RATING.

Section Page

29. Amount of rates ........................ ... ... 378

30. Power to alter amount of rates ............ ... ... ... 378

PAYMENT, RECOVERY AND REFUND OF RATES.

31. Mode of payment of rates ............... ... ... ... ... 379
32. Liability for payment of rates ......... ... ... ... ... ... 379

33. Recovery of rates ...................... ... ... ... ... ... 379
34. Rule for refund of rates ............... ... ... ... ... ... ... 379

35. Mode of obtaining refund ............... ... ... ... ... 379
36. Right of appeal against refund ......... ... ... ... ... ... 380

37. Want of notice that tenement unoccupied ... ... ... ... 380

38. Additional power to grant refund of rates ... ... ... 380

39. Making false statement an offence ...... ... ... ... ... 381

EXEMPTIONS FROM RATES.

40. Exemption of certain tenements ......... ... ... ... ... 381

41. No other exemptions .................... ... ... ... ... 382

NUMBERING OF TENEMENTS.

42. Owner of tenement to allow numbering ... ... ... ... 382

43. Maintenance of number .................. ... ... ... ... 3382

OFFENCES AND MISCELLANEOUS.

44. Offences and penalties .................... ... ... ... ... 382
45. New valuation on conviction ............... ... ... ... ... 383
46. Mode of service of notice ................. ... ... ... ... 384
.47. Proof of service of notice ............... ... ... ... ... 384

48. Misnomer, etc., not to affect execution of Ordinance ... 384

49. Judge not to be incompetent by reason of interest in rates. 384

50. Regulations ............................ ... ... ... ... ... 384

MODIFICATIONS IN THE NEW TERRITORIES.

51. Special modifications in New Territories ... ... ... ... 385





CHAPTER 116.

RATING.

To consolidate aitd amend the laws relating to rating.

[ist April, 1901.

1. This Ordinance may be cited as the Rating

Ordinance.

2. In this Ordinance

$&annual valuation' means a general valuation of the rateable
tenements in the whole Colony, or any part thereof, to be made
yearly under this Ordiiiance;

'Commissioner' means the Commissioner of Rating and Valuation;

'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 condition of such
tenement, or which, being rateable, is not already rated;

'list' means the annual valuation list provided for by this Ordinance;

'machinery' means machinery used for purely industrial or
manufacturing purposes, but does riot 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 Commissioner shall deduct the expenses of
working such lifts and machinery from the rateable value thereof,
if such expenses are borne directly by the person who bears the
burden of the rates in respect of any tenement;

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;

'pier' includes wharf;

-rateable value' means the rent at which any tenement 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, and 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, and no regard
shall be had

(a)to any room or other part of the tenement which has
been added at any time after the tenement was first
assessed, or was included in the tenement before it was
first assessed, solely for the purpose of affording
protection in the event of hostile attack from the air, or
for purposes auxiliary thereto, if approved by the
appropriate

ci
vil defence authority and by the Commissioner, and
which is not occupied or used for any other purpose;

(b)to any structural alterations or improvements to the
tenement (not being the addition of any such room or
other part as aforesaid) made at any time after the
tenement was first assessed, solely for the purpose of
affording such protection or for purposes auxiliary
thereto, if similarly approved.

In the case of buildings let to more than one occupier, there may
be deducted from the total annual rent of the whole tenement,
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 ensuring year, and the remainder shall be the rateable value;

tenement means any land, with or without buildings, which is held or
occupied as a distinct or separate holding or tenancy, and
includes 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;

year means the period from the 1st day of April in any

year to the 31st day of March next following, or any





other period of twelve months fixed by the Governor in

Council.

3. The Governor may appoint a Commissioner of Rating and
Valuation and such rating and valuation surveyors as he may deem
necessary for the purposes ol' this Ordinance, and may allow them suth
remuneration as he thinks fit.

4. The Commissioner may-

(a)serve the owner or occupier of any tenement with a
requisition in the prescribed forni and require him to furnish,
within ten days, the particulars therein specified;

(b)enter into and upon any tenement for the purpose of making
a valuation thereof, aiid take such measurements and other
particulars as he may deem necessary for the purposes of
such valuation ;

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

(d)serve on such owner or occupier a written notice in the
prescribed form, 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
hereinbefore provided, and may use force to effect such
entry, if necessary, doing no more damage than is necessary
for the purpose; aiid

(e)inspect or authorize a public. officer to inspect on his behalf
any room or other part of a tenement which is exempted.
frorn assessment to rates under the provisions of section 2
or of subsection (5) of section 40, in order to ascertain that
such room is being used for the purposes of and as required
by the said provisions, by virtue of which they have been so
exempted.

Valuation

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





(a)whenever the value of a tenement is affected by the value of
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

(b)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 respective
shares of payment of such rates amongst themselves.

6. Any owner of a tenement occupied by himself for which no rent
passes, or any owner of more than ten tenemerits, may, within ten days
from the service on hirn of the requisition in the prescribed form as
provided b), section 4, apply in writing to the Commissioner for an
extension of the time allowed for returning such forni, stating his
reasons for the application, and the Commi Commissioner may grant
such extension of time, not exceeding an additional twenty-eight days,
as to him may appear reasonable.

7. The Commissioner shall make in eacli year, before the 31st day
of January 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 by order signified in the Gazette direct.

8. The Governor in Council rnay-

(a)by order signified in the Gazette fix aii), other day as the day
before which (or as soon thereafter as may be) the valuation
shall be finished; aiid

(b)adopt any valuation at any time existing, either wholIv 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
considered a new valuation.

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





10. The Commissioner 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.

11. (1) After the list lias been so declared aiid delivered no
alteration shall be made in it, except as provided by sections 23 aiid 25
or to correct merely clerical errors.

(2) Such errors shall be declared by the Commissioner before a
justice of the peace in the prescribed forni, 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.

12. When any tenement is valued for the first time, or when any
existing valuation is altered, the Commissioner shall within fourteen
days after the completion of the valuation serve notice in writing in the
prescribed form on the owner, or on the occupier if the owner or his
agent cannot be found, of such valuation having been made and of the
amount thereof : 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. Any owner or occupier of
any tenement included in such list may, during such twenty-one days,
take any extract therefrom.

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 following
grounds

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

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

(c)that any person who, or any tenement which, ought to be
inserted in the list is omitted therefroni; 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 aii existing valuation lias been adopted under paragraph (b)
of section 8, 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 Commissioner 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 Commissioner.

18. When the appeal is in relation to any tenement not the
property or in the occupation of the appellant, lie shall within the
twenty-one days aforesaid cause a cop), 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 twentyone days and if lie
fails to do so his right to appeal shall lapse.

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

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





(a)that any of the provisions of sections 16 to 20 have not been
complied with ;

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

(c)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
paragraph (c) of section 21, the judge may nevertheless hear the appeal,
if it appears

(a)that the omission to give the required information arose from
the absence or disability of the appellant or other
unavoidable cause; or

(b)that application was made to the Commissioner 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 aily party; and may direct the Accountant General to
ametid the list in any manner.

Interim valuation.

24. The Commissioner may, at any tinic make an interim valuation
of aily tenement.

25. 'I'lic Commissioner 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 Commissioner shall without delay serve oil the owner
of such tenement, or oil the occupier if the owner cannot be found,
notice in the prescribed form of such valuation having been made aiid
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 froni the first day of the
month next following the assessment and shall thereafter continue to
be payable quarterly.

28. (1) Any person who is aggrieved by any interim valuation, 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.

(2) The period af twenty one days mentioned in those sections
shall be taken to be twenty-one days from the service on the owner or
occupier of the tenement of notice in the prescribed form 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 lias reference.

Rating,

29. After the time for appealing has expired, seventeen per cent on
the valuation of every tenement enumerated in the list shall be payable
as rates from the 1st day of April 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 sixteen 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 fifteen per cent in the case of any tenement for
which 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 two hundred yards of a
Government watermain.

30. (1) The rates provided for in section 29 aiid the districts 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. [31 ]





Payment, recovery and refund of rates.

31. 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 General in the Gazette.

32. (1) The owners and occupiers of all tenements shall be liable to
the Crown for payment of the rates assessed thereon, 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 occupier; 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 paragraph (b) of section 5.

33. If any person fails to pay -any rates for which lie 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 jurisdiction, together with interest
at the rate of eight per cent per annum froni the day when such
rates ought to have been paid until the day of payment.

34. Refund of rates may be made subject to the rule
that 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 Accountant General shall,
subject to the provisions of section 35, 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.

35. A refund may be obtained in the following manner-
(a) 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;

(b)so long as such tenement remains continuously unoccupied
no further notice shall be required, but after the reoccupation
of such tenement, notice of any subsequent vacancy shall
again be required, as provided in paragraph (a);

(c)the person claiming the refund may, within fifteen days after
the expiration of the quarter during which the tenement lias
been unoccupied, apply to the Accountant General in the
prescribed form for such refund; and

(d) 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 actually inspected frorn month to
month.

36. 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 dollars, and for
the purpose of such adjudication may receive any evidence
it thinks fit.

37. The petitioner shall riot recover if the notice required
by section 35 lias riot been given, the burden of proof whereof
shall lie on him.

38. 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 lie may think fit
to do so.

Note:With effect from 3.11.50, $5,000 was substituted for $1,000 in the
fifth line hereof when an increase in the summary jurisdiction took
place (Ord. 35 of 1950).





39. Every person who knowingly makes to any person
any false statement for the purpose of obtaining a refund
of rates under the provisions Of section 38 shall upon
summary conviction be liable to a fine of two thousand
dollars.

Exemptions frorn rates.

40. (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.

(2) The following tenements, so long as they are riot occupied 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;
premises of the Government of the Colony or any
part of His Majesty's dominions;

(g) hospitals;

(h) museums;

(1) places of public worship;
rifle ranges;
schools; and

(1) 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, charitable or welfare institution other than those included
in subsection (2) or of any tenement used in connexion therewith.

(5) No person shall, in respect of any period, be liable to pay rates
in respect of a tenement which is intended to be occupied and used
solely for the purpose of affording protection in the event of hostile
attack from the air or for purposes auxiliary thereto, if approved by the
appropriate civil defence authority and the Commissioner and which is
not occupied or used for any other purpose.





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

Numbering of tenements.

42. Every owner or occupier of any tenement shall allow
such tenement to be numbered with such number and in
such manner as tile Commissioner may direct.

43. The owner or occupier of such tenement shall -allow
the maintenance or alteration of such number to the satisfac-
tion of the Commissioner, and shall not later, conceal,
remove, deface or obliterate it.

Offences.

44. (1) Any 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 of five hundred dollars and to
a imprisonment prison ment for six months

2.and also to pay a sum equal to any loss in revenue occasioned by his
default, with interest thereon at the rate of eight per cent per annum,
such sum aiid interest to be determined by the magistrate and
recoverable in the same manner as a fine.

(2) Any person who knowingly makes false or incorrect statement
in furnishing the particulars specified in the prescribed form shall be
liable upon summary conviction to a fine of two thousand dollars aiid
to imprisonment for six months for eacli tenement in respect of which
such false

2.or incorrect particulars are furnished aiid also to pay a sum equal to any
loss in revenue occasioned by his default, with interest thereon at the
rate of eight per cent per annum, such sum and interest to be
determined by the magistrate aiid recoverable in the same nianner as a
fine.

(3) Any owner or occupier of a tenement who refuses to exhibit,
when required, to the Commissioner any receipt for rent, or any book
or other document relevant to the valuation, shall be liable upon
summary conviction to a fine of two thousand dollars and to
imprisonment for six months.

(4) Any person who prevents, hinders or obstructs the
Commissioner from entering, inspecting and measuring any tenement,
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 of two thousand dollars and
to imprisonment for six months.

(5) Any 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 of one
hundred dollars.

(6) Any person who conceals, removes, defaces or obliterates the
number of any tenement shall be liable upon summary conviction to a
fine of fifty dollars; -and also, in a case where such concealment or
obliteration arises froni the act of the owner or occupier of such
tenement, shall be liable upon summary conviction to a fine of five
dollars for each day during which it is continued.

(7) Any person who gives any notice required by section 35
which is to his knowledge false or incorrect shall be liable upon
summary conviction to a fine of five hundred dollars and to
imprisonment for six months and also to pay
a sum equal to any loss in revenue occasioned by his default, with
interest thereon at the rate of eight per cent per annum, such sum and
interest to be determined by the magistrate and recoverable in the same
manner as a fine.

(8) Any owner or occupier who uses or occupies or knowingly
permits to be used or occupied any room or other part of a tenement,
which is exempted frorn assessment to rates under the provisions of
section 2 or of subsection (5) of section 40, for any purposes other
than the purposes authorized under the said provisions, shall be liable
upon summary conviction to a fine of one thousand dollars aiid to
imprisonmerit for six months.

(9) Notwithstanding anything contained in section 26
of the Magistrates Ordinance, any complaint or information
in respect of any offence against this Ordinance may be made
or laid at any time within six years of the date of the
offence.

45. Whenever any person has been convicted, in respect of any
tenement, of an offence under subsection (1) or (2) of section 44, the
Commissioner shall make a new valuation of the tenement and rates
shall be payable on such valuation from the date of the conviction
until the next assessment.





Miscellaneous.

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

(2) Service on the owner inav 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 tenement or by sending it to such tenement
through the post.

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

48. No misnomer or inaccurate description of ariv person,
place or tenement, in any docurnent 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 docurrient
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.

49. 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.

50. The Governor in Council may make regulations for the better
carrying out of the provisions of this Ordinance and in particular for
prescribing and amending the forms to be used hereunder.







Modifications in New Territories (other than New Kowloon).

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

(a)the powers and duties of the Commissioner and of the
Accountant General shall be exercised and carried out by the
District Commissioner;

(b) (i) 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 words 'country district' ancl
'district' in the second and sixth lines of section
15 ;

(ii) every such urban area shall be delineated and shown
on a plan approved by the Governor in Council aiid
deposited in the office of the District Commissioner;

(c) (i) 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 $750
.........but not over $2,000;

Third class Buildings which are valued by the
assessing officer at over $200
but not over $750;

(ii) no rate shall be imposed in respect of an), building of
which the value, in the opinion of the assessing officer, is
$200 or under;

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

(iv) the word 'tenement' throughout the Ordinance shall
mean a building rateable under this section and the words
'rateable value' in paragraphs (a) and (d) of subsection (i) of
section 16





and subsection (i) of section 28 shall be read as if the words
'true value' were substituted;

(d) (i) in respect of every building enumerated in

the assessment and valuation lists for the New
Territories, other than New Kowloon, and accord-
ing to the classification thereof, and after the time
for appealing under section 16 or 28 has expired,
there shall be payable as rates from the 1st day of
April in each year or, in the case of an interim
assessment, from the first day of the month next
following the assessment, or frorn such other day as
ma), be fixed by Order of the Governor in Council,
the sums or amounts specified in or ascertained
under the following scale-

Class of buildingAnnual rate.
Third class.If noted in the list as
neither having nor using Govern- $ 2
ment waterworks water

If not so noted .......$4

Second class. If noted in the list as
neither having nor using Govern- $6
ment waterworks water

If not so noted .......$12

First class. If noted in the list as
neither having nor using Govern- $ 8
ment waterworks water

If not so noted .......$16

Special class. If noted in the list as $2 per
neither having nor using Govern- $1,000
of the
ment waterworks water
valuation.
$4 per

If not so noted .......$1,000
.......................of the
.......................valuation.





(ii) the annual rate provided for in sub-paragraph (i) may
be altered by resolution of the Legislative Council;

(iii) nothing in this Ordinance shall be deemed to repeal or
affect any of the provisions of the Waterworks Ordinance or
the New Territories Ordinance;

(e)the above rates shall be paid quarterly in advance at the
office of the District Officer of the district and the tirnes
appointed for payment need riot be notified in the Gazette
but shall be published by him in each urban area in his
district;

where default has been made by any person in payment of
any rate, the District Commissioner shall have the same
powers as the collector of Crown Rent under regulations
made under the New Territories Ordinance, and the said
regulations (necessary changes being made) shall apply to
the recovery of rates;

(g)refund of rates may be made by the District Commissioner on
the same terms and subject to the same conditions and right
of appeal as those set out in sections 34 to 39: 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 the District
Commissioner to grant in respect of such non-occupation a
refund not exceeding twenty per cent of the rates payable for
that quarter;

(h)the prescribed forms i-nay be adapted and modified as the
District Commissioner may find necessary. [49]
Originally 8 of 1901. Fraser 6 of 1901. 21 of 1938. 26 of 1939. 42 of 1939. 15 of 1948. 9 of 1950. 22 of 1950. 24 of 1950. Short title. Interpretation. 24 of 1950, Schedule. [s. 2 cont.] 26 of 1939, s. 2. 15 of 1948, s. 2. 42 of 1939, s. 2. Appointment of Commissioner etc. Powers of Commissioner. 26 of 1939, s. 3. Mode of valuation. [s. 5 cont.] Application by owner for extension of time for making return of annual value. General annual valuation of tenements. 42 of 1930, s. 3. Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Giving of notice of first or altered valuation. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. grounds of appeal. 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. [s. 26 cont.] Payment of rates. Right of appeal against interim valuation. Amount of rates. 42 of 1939, s. 4. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. [s. 35 cont.] Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Additional power to grant refund of rates. Making false statement an offence. 22 of 1950, Schedule. Exemption of certain tenements. 24 of 1950, Schedule. 9 of 1950, Schedule. 26 of 1939, s. 4. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. 21 of 1938, s. 2. 22 of 1950, Schedule. 21 of 1938, s. 2. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 21 of 1938, s. 2. 26 of 1939, s. 5. 22 of 1950, Schedule. 21 of 1938, s. 2. (Cap. 227.) New valuation on conviction. 21 of 1938, s. 3. 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. 24 of 1950, Schedule. Special modifications for rating in the New Territories, other than New Kowloon. [s. 51 cont.] [s. 51 cont.] (Cap. 102.) (Cap. 97.) (Cap. 97.)

Originally 8 of 1901. Fraser 6 of 1901. 21 of 1938. 26 of 1939. 42 of 1939. 15 of 1948. 9 of 1950. 22 of 1950. 24 of 1950. Short title. Interpretation. 24 of 1950, Schedule. [s. 2 cont.] 26 of 1939, s. 2. 15 of 1948, s. 2. 42 of 1939, s. 2. Appointment of Commissioner etc. Powers of Commissioner. 26 of 1939, s. 3. Mode of valuation. [s. 5 cont.] Application by owner for extension of time for making return of annual value. General annual valuation of tenements. 42 of 1930, s. 3. Powers of Governor in Council. List of tenements and valuations. Verification of list. Correction of errors. Giving of notice of first or altered valuation. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. grounds of appeal. 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. [s. 26 cont.] Payment of rates. Right of appeal against interim valuation. Amount of rates. 42 of 1939, s. 4. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. [s. 35 cont.] Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Additional power to grant refund of rates. Making false statement an offence. 22 of 1950, Schedule. Exemption of certain tenements. 24 of 1950, Schedule. 9 of 1950, Schedule. 26 of 1939, s. 4. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences and penalties. 21 of 1938, s. 2. 22 of 1950, Schedule. 21 of 1938, s. 2. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 22 of 1950, Schedule. 21 of 1938, s. 2. 26 of 1939, s. 5. 22 of 1950, Schedule. 21 of 1938, s. 2. (Cap. 227.) New valuation on conviction. 21 of 1938, s. 3. 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. 24 of 1950, Schedule. Special modifications for rating in the New Territories, other than New Kowloon. [s. 51 cont.] [s. 51 cont.] (Cap. 102.) (Cap. 97.) (Cap. 97.)

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