RATING ORDINANCE

RATING ORDINANCE

LAWS OF HONG KONG

RATING ORDINANCE

CHAPTER 116





CHAPTER 116

RATING ORDINANCE

ARRANGEMENT OF SECTIONS

Section ...................................Page

PART I

PRELIMINARY

1. Short title.............. ........ ...1 .... .. ... ... 11 . ... ... 4
2. Interpretation........................... ... ... .. ... ... .. ... ...
3. Application

PART II

APPOINTMENT AND POWERS OF COMMISSIONER

4. Appointments ............................... ... ... ... ... ... 5

5. General powers of Commissioner ............. ... ... ... ... 5

6. Extension of time for furnishing particulars ... ... ... ... ... ... 6
6A. Use of returned requisition as evidence ... ... ... ... ... 6
PART III

ASCERTAINMENT OF RATEABLE VALUE

7. Ascertainment of rateable value-general rule ... ... ... ... ... ... ... ... 7
7A. Rateable values in new valuation lists ... ... ... .. 1
... ... 7
8. Tenements containing machinery... ... ... ... ... ... ... ... 8
9. Advertising stations ... ... ... ... ... ... ... ... ... ... ... ... ... 8
10. Valuations to be separate except in certain cases ... ... ... ... ... ... 10

PART IV

VALUATIONS AND VALUATION LISTS

10A. Valuation of tenements ... ... ... ... ... ... ... ... ... ... ... ... 10
11. Direction to prepare valuation lists ... ... ... ... ... ... ... ... ... ... 10
12. Preparation of lists of rateable values ... ... ... ... ... ... ... ... .. ... 10
13. Verification of lists ... ... . ... ... ... ... ... .. ... ... ... 11
14. Declared list to be valuation list ... ... ... ... ... ... ... ... ... ... ... 11
14A. Form and proof of valuation list. . ... ... ... ... ... ... ... ... ... . 11
is. Inspection of valuation lists and information thereon ... ... ... ... ... 12
16. Corrections ... ... ... ... . ... ... ... ...
... ... ... ... ... ... 12
17. Notice of rateable value ... ... ... ... 13






Section..................................... Page

PART V

AMOUNT OF LIABILITY FOR AND PAYMENT
OF RATES

18..................Computation of rates payable ... ... ... ... ... ... ... ... ... 13

19-20......[Repealed] ........................... ... ... ... ... ... ... ... 14

21..................Liability for payment of rates ... ... ... ... ... ... ... ... 14
22..................Payment and recovery of rates ... ... ... ... ... ... ... ... ... 15

23. Payment of rates to the Urban and Regional Councils ... ... ... ... ... ... 16

PART VI

DELETIONS AND INTERIM
VALUATIONS

24..........Deletions ..........1 .......... ... ... ... ... ... ... ... ... ... 16
25..........Interim valuations ............... ... ... ... ... ... ... ... ... ... ... 17

26. Notification of deletions and interim valuations ... ... ... ... 1 ... ... 17

27................Effective date of deletion ... ... ... ... ... ... ... ... ... ... ... 17

28.....................Effective date of interim valuations ... ... ... ... ... ... ... ... ... 17

29.........................Payment of rates under an interim valuation ... ... ... ... ... ... ... 19

PART VII

REFUND OF RATES

30. Refunds in respect of unoccupied tenements ... ... ... ... ... ... ... ... 20

31................Refund of overpayments ..... ... ... ... ... ... ... ... ... ... ... 21

32. Executor, trustee, receiver of claimant ... ... ... ... ... ... ... ... ... 21

33...................Appeal against refusal to refund ... ... ... ... ... ... ... ... ... ... 22

34..........[Repealed] ....................... ... ... ... ... ... ... ... ... ... 22

35. Additional power to grant refunds ... ... ... ... ... ... ... ... ... ... 22

PART VIII

EXEMPTIONS

36. Exemption of certain tenements from assessment ... ... ... ... ... ... ... 22

PART IX

PROPOSALS, OBJECTIONS AND
APPEALS

37.......................Proposal for alteration of valuation list ... ... ... ... ... ... ... ... 24

38............Agreed alterations ............. ... ... ... ... ... ... ... ... ... ... 25
39. Alterations to valuation lists not by agreement 25

40. Objection to proposed corrections, deletions, interim valuations ... ... ... ... 26






40A. Commissioner to consult Secretary for District Administration in certain cases 27

41. Proposals and objections not in the specified form 27
42. Appeals ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 27





Section..................................... Page

43..............Fixing date for hearing ...... ... ... ... ... ... ... ... ... ... ... 28

44............Hearing of appeal .............. ... ... ... ... ... ... ... ... ... ... 28
44A...........Consent order .................. ... ... ... ... ... ... ... ... ... 28

PART X

OFFENCES AND
PENALTIES

45..................False or incorrect statements ... ... ... . ... ... ... ... ... 29

46. Refusal to furnish information and obstruction ... ... 29

47. Additional penalty in respect of loss in revenue ... ... ... ... ... ... ... 29
48. Complaints may be laid within 6 years of offence ... ... ... ... ... 29

49.....................Interim valuation after conviction ... ... ... . ... ... ... ... ... 29

PART XI

MISCELLANEOUS

50..................Mode of service of notices, etc . ... ... ... ... ... ... ... ... ... ... 30
50A.................Rounding down of amounts due ... ... ... ... ... ... ... ... ... 30

51.........Misnomer ........................ ... ... ... ... ... ... ... 30
52.........Competency of judge ............. ... ... ... ... ... ... ... ... ... 31

53.........Regulations ....................... ... ... ... ... ... ... ... ... ... 31

54.......Forms ...................... ... ... ... ... ... ... ... ... ... ... 31

55. Saving of valuation lists in force in before 1.7.81 ... ... .....31





CHAPTER 116

RATING

To consolidate and amend the laws relating to rating.

[1 April 1973.]

PART 1

PRELIMINARY

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

2. In this Ordinance, unless the context otherwise requires-

'Collector of Rates' means the Director of Accounting Services;
(Amended, L.N. 16177)

'Commissioner' means the Commissioner of Rating and Valuation
appointed under section 4;

'deletion' means a deletion from a valuation list under section 24;

'exempted' means exempted from assessment to rates or from payment
of rates by virtue of section 36; (Replaced, 33 qf 1981,s.2)

'interim valuation' means a valuation made under section 25;

'occupier' includes the agent of any such occupier;

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 and also
means a mortgagee;

'prescribed' means prescribed by resolution of the Legislative Council.,
(Added, 9 of 1984, s. 2)

'rates' means-

(a)in relation to the Urban Council area, general rates and Urban
Council rates; and





(b) in relation to the Regional Council area, general rates and
Regional Council rates; (Replaced, 1 of 1986, s. 2)
'Regional Council area' has the meaning assigned to it in the
District Boards Ordinance; (Added, 1 of 1986, s. 2) (Cap. 366)
'specified area' means any area of Hong Kong declared under
section 3;
'specified form' means a form specified under section 54;
'tenement' means any land (including land covered with water)
or any building, structure, or part thereof which is held or
occupied as a distinct or separate tenancy or holding or under
any licence;
'Urban Council area' has the meaning assigned to it in the
District Boards Ordinance; (Added, 1 of 1986, s. 2) (Cap. 366)

'valuation list' means any list declared under section 13;

'year' means financial year.

(Amended, 62 of 1974, s. 16)

3. The Governor in Council may, by order, declare any area
of Hong Kong to be a specified area for the purposes of this
Ordinance.

PART II

APPOINTMENT AND POWERS OF
COMMISSIONER

4. The Governor may appoint a Commissioner of Rating and
Valuations, a Deputy Commissioner, and such Assistant Commis-
sioners, Principal Rating and Valuation Surveyors, Senior Rating
and Valuation Surveyors and Rating and Valuation Surveyors as he
thinks fit.

5. The Commissioner, or any person authorized by him in
writing, may-

(a) serve on the owner or occupier of any tenement (whether
or not the tenement is in a specified area) a requisition in
the specified form, requiring him to furnish to the Commis-
sioner, within such period of time as the Commissioner
may specify in the form, the particulars required by the
requisition;

(b) require the owner or occupier of any tenement (whether or
not the tenement is in a specified area) to exhibit to him all
receipts for rent, rent-books, accounts or other documents
whatsoever connected with the rent or value of the tenement
and may take copies of any receipt for rent, rent-
book, account or do ment as exhibited;





(c)at any reasonable time, with the consent of the occupier
thereof, or of the owner thereof if there is no occupier or if the
occupier cannot be found, enter and inspect any tenement
(whether or not the tenement is in a specified area)
and take such measurements and other particulars as he
thinks fit for all or any of the following purposes

(i) ascertaining the rateable value of the tenement;

(ii) ascertaining whether any amount paid in respect of rates
is refundable;

(iii) ascertaining whether the tenement is qualified to be
exempted;

(iv) ascertaining whether the tenement is unoccupied; and

(v) for any other purpose connected with the valuation of
the tenement; and

(d)where he is unable to effect an entry into the tenement in
accordance with paragraph (c), serve on the owner and
occupier of the tenement notice in writing requiring permission
to enter and inspect the tenement for all or any of the
purposes specified in paragraph (c), and after the expiry of 24
hours from the service of the notice may, at any reasonable
time during day-light, enter (using such force as is necessary
therefor) and inspect the tenement and take such
measurements and other particulars as he thinks fit for any
such purposes.

6. (1) An owner or occupier may, within the period of time specified
in a requisition served on him under section 5(a), apply in writing to the
Commissioner for an extension of the time allowed for furnishing the
particulars required by the requisition.

(2) On receipt of an application under subsection (1), the
Commissioner may grant such extension of time as to him appears
reasonable in the circumstances.

6A. (1) A returned requisition shall in any proceedings before the
Lands Tribunal or the Court of Appeal be admissible as evidence of the
facts stated in the returned requisition; and any document purporting to
be a returned requisition shall in any such. proceedings, be presumed,
unless the contrary is shown

(a) to be such a returned requisition;

(b)to have been made by the persons by whom it purports to
have been made; and

(c)if it purports to have been made by a person as owner or
occupier of a tenement, or in any other capacity specified in
the returned requisition, to have been made by him as such
owner, occupier, or in that other capacity, as the case may be.





(2) In subsection (1), 'returned requisition' means a requisi-
tion served under section 5(a) on the owner or occupier of a tenement and
returned by him to the Commissioner containing or purporting to
contain, all or any of the particulars required to be furnished by him to
the Commissioner.

(Added, 45 of 1979, s. 2)

PART III

ASCERTAINMENT OF RATEABLE
VALUE

7. (1) Subject to sections 8 and 9, the rateable value of a tenement
shall be ascertained in accordance with this section and section 7A.
(Amended, 33 of 1981, s. 3)

(2) The rateable value of a tenement shall be an amount equal to the
rent at which the tenement might reasonably be expected to let, from
year to year, if

(a)the tenant undertook to pay all usual tenant's rates and taxes;
and

(b)the landlord undertook to pay the Crown rent, the costs of
repairs and insurance and any other expenses necessary to
maintain the tenement in a state to command that rent.

(Amended, 11 of 1987, s. 2)

7A. (1) [Deleted, 11 of 1987, s. 31

(2) The rateable value of any tenement to be included in a list
prepared under section 12 shall be ascertained by reference to the
relevant date on the assumption that at that date

(a)the tenement was in the same state as at the time the list comes
into force;

(b)any relevant factors affecting the mode or character of
occupation were those subsisting at the time the list comes into
force; and

(e)the locality in which the tenement is situated was in the same
state, with regard to other premises situated in the locality, the
occupation and use of those premises, the transport services
and other facilities available in the locality and other matters
affecting the amenities of the locality, as at the time the list
comes into force.

(3) For the purposes of an interim valuation, the rateable value of
any tenement in respect of which a notice of interim valuation has been
served under section 26 shall be the value which would have been
ascribed thereto on the relevant date on the assumption that at that date-
(Amended, 9 of 1984, s. 3)

(a)the tenement was in the same state as at the time of service of
the notice;





(b)any relevant factors affecting the mode or character of
occupation were those subsisting at the time of service of the
notice; and

(c)the locality in which the tenement is situated was in the same
state, with regard to other premises situated in the locality, the
occupation and use of those premises, the transport services
and other facilities available in the locality and other matters
affecting the amenities of the locality, as at the time of service
of the notice.

(4) For the purposes of any alteration to a list pursuant to section 38
or 39, the rateable value of any tenement in respect of which a proposal
has been made under section 37 shall be the value which would have
been ascribed thereto on the relevant date on the assumption that at that
date- (Amended, 9 of 1984, s. 3)

(a) the tenement was in the same state as at 1 April immediately
following the making of the proposal;

(b)any relevant factors affecting the mode or character of
occupation were those subsisting at 1 April immediately following
the making of the proposal; and

(c)the locality in which the tenement is situated was in the same
state, with regard to other premises situated in the locality, the
occupation and use of those premises, the transport services
and other facilities available in the locality and other matters
affecting the amenities of the locality, as at 1 April immediately
following the making of the proposal.

(5) In this section 'relevant date' means the date designated by the
Governor under section 11(1)(b) for the specified area in which the
tenement is situated.

(Added, 33 of 1981, s. 4)

8. For the purpose of ascertaining the rateable value of a tenement
under sections 7 and 7A- (Amended, 33 of 1981, s. 5)

(a)subject to paragraph (b), all machinery (including lifts) used as
adjuncts to the tenement shall be regarded as part of the
tenement, but the reasonable expenses incurred in working
such machinery shall be allowed for in arriving at the rateable
value of the tenement;

(b)no account shall be taken of the value of any machinery in or
on the tenement for the purpose of manufacturing operations or
trade processes.

9. (1) Where the right to use land for the purpose of exhibiting
advertisements is let, reserved or otherwise granted to a person other
than the occupier of the land, or, where the land is not occupied for any
other purpose, to any person other than the owner of the land, that right
shall, subject to subsection (2), be deemed for





rating purposes to be a separate tenement in the occupation of the
person for the time being entitled to the right and, for the purpose of
sections 7 and 7A,- (Amended, 33 of 1981, s. 6)

(a)in valuing that separate tenement for rating purposes, the rent
at which it might be expected to be let shall be estimated as if
the rent would include a proper amount in respect of any
structure or sign for the time being available for use, for the
purpose of exhibiting advertisement, by the occupier of the
separate tenement, notwithstanding that the structure or sign
was provided by him or was provided after the said right was
let, reserved or otherwise granted;

(b)in valuing the land on which the separate tenement exists for
rating purposes, no account shall be taken of any value or
increased value arising from the use of the land for the
purpose of exhibiting advertisements in accordance with the
said right.

(2) The separate tenement aforesaid shall be treated as coming into
existence at the earliest time at which either

(a)any structure or sign is erected in exercise of the said right; or

(b) any advertisement is exhibited in pursuance of the right.

(3) For the purpose of section 24 the erection, dismantling or
alteration of any structure or sign, in exercise of the right under
subsection (1), shall be treated as a structural alteration of the tenement.

(4) Where land is used temporarily or permanently for, or for the
erection of, a structure used for or in connection with, the exhibition of
advertisements but is not otherwise occupied, and subsection (1) does
not apply, the person permitting the land to be so used or, if that person
cannot be ascertained, the owner of the land shall be deemed to be in
occupation of the land and be liable to pay rates in respect thereof
according to the value of that use of the land. (Amended, 33 of 1981, s.
6)

(5) Where a tenement, which is liable for assessment to rates in
respect of its occupation for other purposes, is used temporarily or
permanently for, or for the erection thereon of a structure used for or in
connection with, the exhibition of advertisements, and subsection (1)
does not apply, any estimate of the rateable value of the tenement for the
purpose of sections 7 and 7A shall include the increased value arising
from that use of the land. (Amended, 33 of 1981,s.6)

(6) Where an advertisement is exhibited on any land, and
subsections (1), (4) and (5) do not apply, the advertisement shall be
deemed for rating purposes to be a separate tenement and shall be
valued for rating purposes as if it were a separate tenement under
subsection (1).





(7) In this section, 'land' includes any structure, hoarding, frame,
post or wall.

10. Subject to this Ordinance, the Commissioner shall separately
estimate the rateable value of each tenement, except in the following
cases

(a)if the value of a tenement is affected by the value of any other
tenement contiguous to it or separated only by a street, and
the other tenement is owned or occupied by the same person,
the tenements may, in the discretion of the Commissioner, be
valued together as a single tenement;

(b)if 2 or more tenements are within the same lot or lots which
form the site of a building or structure or group of buildings or
structures, the Commissioner may value those tenements
together as a single tenement. (Amended, 11 of 1987, s. 4)

PARTIV

VALUATIONS AND VALUATION LISTS

10A. The Commissioner may at any time make a valuation of
any tenement whether or not the tenement is in a specified area.

(Added, 33 of 1981, s. 7)

11. (1) The Governor may-

(a)at any time direct the Commissioner to prepare a list of the
rateable values of tenement or a new list of the rateable values
of tenements in accordance with section 12 for any specified
area; and

(b) at the same time or at any other time, for the purposes of
that list or new list, designate a date by reference to which
the rateable values of tenements in any specified area shall
be ascertained. (Amended,]] of 1987, .5)

(2) Notice of a direction or a designation under subsection (1) shall
be published in the Gazette.

(Replaced, 33 of 1981, s. 8)

12. (1) The Commissioner shall, when directed to prepare a list
under section 11, prepare, in respect of each of the specified areas
designated in the direction, a list containing-

(a)the address and, where necessary, a description of every
tenement valued; and

(b)the rateable value of every such tenement. (Replaced, 33 of
1981, s. 9)

(2) A tenement, or part of a tenement, exempted from assessment to
rates under section 36(1) shall not be included in any such

list.(Amended, 33 of 1981, s. 9)





(3) Where under section 3 he Governor in Council declares a
specified area (in this subsection called 'the new specified area') that
includes the whole or part of a specified area in respect of which a list
is in preparation under subsection (1), such list shall be the list in
preparation for the new specified area. (Added, 33 of 1981, s. 9)

(4) A list referred to in subsection (1) may be prepared in legible or
non-legible form. (Added, 33 of 1981, s. 9)

13. The Commissioner shall, when he has completed the preparation
of a list under section 12, sign a declaration that, to the best of his
knowledge and belief, the list contains a true account of the addresses,
descriptions and rateable values of every tenement included therein.

14. (1) Subject to subsection (1A), a list declared under section 13, as
amended from time to time, shall be the valuation list, for the specified
area to which it relates, for the year next following the date of the
declaration and thereafter until a new valuation list comes into force.
(Amended, 33 of 1981, s. 10)

(1A) Where under section 3 the Governor in Council declares
a specified area (in this subsection called 'the new specified area')
that includes the whole or part of a specified area in respect of which
a list has previously been declared under section 13, then, until such
time valuation list comes into force in respect of the new
specified area, the list previously declared shall be the valuation list
for the new specified area. (Added, 33 of 1981, s. 10)

(2) A list declared under section 13 shall be delivered to the
Collector of Rates by the Commissioner. (Amended, L.N. 419187)

14A. (1) A valuation list may be maintained by the Collector of
Rates in legible or non-legible form, and if maintained in non-legible form

(a)any alteration, amendment, correction, deletion or insertion
required or permitted under this Ordinance in respect of the list
may be made in non-legible form; and

(b)the currect entry in respect of any tenement in the list shall be
capable of being reproduced in legible form.

(2) A document purporting to be a copy of or extract from a
valuation list or any record of any alteration, amendment, correction,
deletion or insertion in respect of such list and purporting to be certified
by the Commissioner or the Collector of Rates or by any person
authorized by either of them in that behalf shall be admissible in
evidence in any proceedings under this Ordinance on its

A) under

(in is

whole
01

previously
b en

I







C'ed a area

specified
de

s
has
as a valuation
.fie the list
c a

a

production without further proof, and-

(a)until the contrary is proved the court or tribunal before which
such document is produced shall presume

(i) that the document is certified by the Commissioner or the
Collector of Rates, or by a person authorized by either of them
in that behalf, as the case may be; and





(ii) that the document is a true copy of or extract from the
list or record to which it refers; and

(b)such document shall be prima facie evidence of all matters
contained therein.

(3) Nothing in subsection (2) shall prejudice the admissibility of
any evidence which would be admissible apart from the provisions of
that subsection.

(Added, 33 of 1981, s. 11)

15. (1) The Collector of Rates shall make available for public
inspection a copy, in legible form, of each valuation list during office
hours on every day (not being a public holiday) in the month of
March immediately preceding the date on which each such list first
comes into force.

(2) Prior notice of intention to make such valuation lists available
for inspection, and of the place and time at which the lists may be
inspected, shall be published in the Gazette, and in at least one
newspaper in the English language and one in the Chinese language,
published daily for circulation in Hong Kong.

(3) Any person may, during the period referred to in subsection (1),
take any extract from the copy of the valuation lists, which is made
available for inspection.

(4) The Collector of Rates shall, upon application by any person in
such manner as he may specify and on payment of such sum as may
from time to time be determined by the Financial Secretary and published
in the Gazette, provide information contained in a valuation list in force
on the address or description and the rateable value of any tenement.

(5) In this section, 'office hours' means the hours during which
the office of the Collector of Rates is normally open to the public.

(Replaced, 33 of 1981, s. 12)

16. (1) Subject to Part VI, Part IX and section 49, a valuation list in
force shall not be altered except to correct

(a) a misdescription or clerical or arithmetical error; or

(b.)a misdescription resulting from a change of house number or
street name notified in the Gazette or from the allocation of
house numbers under section 32 of the Buildings Ordinance.

(2) The Commissioner shall, if he makes a correction under
subsection (1)(a), serve on the owner or occupier of the tenement
affected a notice in the specified form of the correction.

(3) The Commissioner shall, if he makes a correction-

(a)under subsection (1)(a) and no notice of objection with regard
thereto is served on him in accordance with section 40(1) or, if a
valid notice of objection has been lodged,





after an agreement has been signed under section 40(1A) or a
notice of decision under section 40(2) has been served; ,or
(Replaced, 33 of 1981, s. 13. Amended, 11 of 1987, s.6)

(b) under subsection (1)(b), (Replaced, 33 of 1981, s. 13)

direct the Collector of Rates to alter the valuation list, and the Collector
of Rates shall alter the valuation list in accordance with the
Commissioner's direction.

(4) Notwithstanding section 17(2), where a correction is made under
subsection (1)(a), no rates shall be recoverable by the Collector of
Rates until a notice under subsection (2) is served.

17. (1) The Commissioner shall serve on the owner or occupier of
every tenement included in a valuation list notice in the specified form of
the rateable value of the tenement, and for the purposes of this
subsection

(a) such notice shall be pro properly served-

(i) if it is served at a any time not later than the first day
('the specified day') on which a copy of the valuation list is
made available for public inspection under section 15; and

(ii) where under sectiion 50(b) or (c) such notice is served
by post if it s posted not later than the last day in the month
of February preceding the specified day which is not a public
holiday. and

(b) a reference in this s subsection to a tenement included in a
valuation list includes a reference to a tenement contained
in a list in preparation under section 12 which it is
proposed to include in a valuation list. (Replaced, 9 of
1984,s.4)

(2) Failure to serve such a notice shall not invalidate any
valuation or relieve any person from the payment of rates.

PART V

AMOUNT OF LIABILITY FOR AND PAYMENT OF RATES

18. (1) Subject to this Ordinance, there shall be payable, with effect
from 1 April in each year, on the rateable value of

(a)every tenement in the Urban Council area and included in a
valuation list in force, general rates and Urban Council rates;
and

(b)every tenement in the Regional Council area and included in a
valuation list in force, general rates and Regional Council
rates,

which shall be computed in respect of the tenements concerned on the
basis of such percentage of the rateable value of the tenements as





may be prescribed for the purposes of this subsection and different
percentages may be prescribed in respect of tenements in the Urban
Council area and the Regional Council area. (Replaced, 1 qf 1986, s. 3)

(2) In determining the rates payable under this section in respect of
a tenement

(a)for which an supply of fresh water is available from a
Government water-main; or

(b)for which no supply of fresh water is available from a
Government water-main,

the rates computed under subsection (1) in respect of such tenement
shall be reduced by deducting from, in the case of a tenement in the
Urban Council area, general rates and Urban Council rates and, in the
case of a tenement in the Regional Council area, general rates and
Regional Council rates an amount equal to such percentage of the rates
so computed as may be prescribed for the purposes of this subsection.
(Replaced, 9 of 1984, s. 5. Amended, 1 of 1986, s. 3)

(3) For the purposes of subsection (2), a supply of fresh or
unfiltered water shall be deemed to be available to a tenement from a
Government water-main, even if the tenement is not connected to a
Government water-main, if the tenement is situated within 180 metres of
a Government water-main which has been constructed for the purpose
of supplying fresh water or unfiltered water directly to tenements.
(Amended, 33 of 1981, s. 15. Added, L.N. 419187)

(Replaced, 1 of 1975, s. 4)

19. [Repealed, 11 of 1987, s. 7]

20. [Repealed, 1 of 1975, s. 41

21. (1) The owner and occupier of a tenement shall both be liable
to the Collector of Rates for payment of the rates assessed thereon, but
the same shall be deemed to be an occupier's rate and, in the absence of
any agreement to the contrary, shall be paid by the occupier.

(2) Where no such agreement exists and the rates assessed, or any
part thereof, are paid by the owner of the tenement, the amount paid may
be recovered by him from the occupier in an action for money paid to his
use, or, if the occupier is still in occupation of the tenement, by distress
in the same manner as for rent.

(3) Where such agreement to the contrary exists and the rates
assessed, or any part thereof, are paid by the occupier of the tenement,
the amount paid may be recovered by him from the owner in an action
for money paid to his use.

(4) Where, under section 10, 2 or more tenements are valued
together as a single tenement, the rates assessed on the single tenement
shall be paid

(a)by the occupier of the single tenement if he is the sole occupier
thereof, or





(b)by any one of the owners or occupiers of the tenement who
may be required by the Collector of Rates to adjust their
respective shares of payment of such rates amongst
themselves.

(5) An owner or occupier of a tenement who is liable to pay rates in
accordance with subsection (4) may apply to the Commissioner for an
apportionment of the rateable value applicable to the separate
tenements.

(6) On receipt of an application under subsection (5) the
Commissioner may apportion the rateable value.

(7) After making the apportionment the Commissioner shall, within a
reasonable time, give notice of the apportionment in the specified form to
the owner or occupier who made such application.

(8) Notwithstanding an apportionment of rateable value under
subsection (6), the rates assessed on the single tenement may continue
to be payable in accordance with subsection (4).

22. (1) Subject to this Ordinance, rates shall be payable quarterly in
advance to the Collector of Rates in the first month of each quarter, and
the date on or before which, and the place at which, a payment of rates is
to be made shall be notified quarterly by the Collector of Rates in the
Gazette.

(2) Any rates not paid in accordance with a notification under
subsection (1) shall be deemed to be in default and the Collector of Rates
may order that not more than 5 per cent of the amount in default shall be
added to the rates and recovered therewith.

(2A) Where on the expiry of a period of 6 months from the date
when any rates were deemed to be in default, whether such date was
before or after 1 August 1984, there remains unpaid any amount of the
aggregate of

(a) the rates deemed to be in default; and

(b) any sum added thereto under subsection (2),

the Collector of Rates may order that a sum or sums not exceeding 10
per cent in all of the unpaid amount shall be added to the unpaid amount
and recovered therewith. (Replaced, 53 of 1984, s. 2)

(3) Any rates in default, and any sum payable in addition to rates
under subsection (2) or (2A), shall be recoverable as a debt due to the
Crown. (Amended, 34of 1974, s. 2and53 of 1984, s.2)



(4) Any amount charged by the Collector of Rates prior to 1 August
1984 in the purported exercise of his powers under subsection (2A) by
way of surcharge upon the unpaid amount of any sum added to rates
under subsection (2) shall, notwithstanding that the rates were not in
default at the time of making such charge, be deemed to have been
validly charged and to be recoverable as if the rates had been in default
at the time of making such charge. (Added, 53 of 1984, s. 2)





23. (1) Before the end of the first month of each quarter the
Collector of Rates shall pay

(a)to the Urban Council such proportion of the net rates collected
by him in respect of tenements in the Urban Council area
during the previous quarter as the percentage of the rateable
value prescribed under section 18 for Urban Council rates bears
to the aggregate of that percentage and the percentage of the
rateable value so prescribed for general rates in relation to the
Urban Council area at the time of that collection;

(b)to the Regional Council such proportion of the net rates
collected by him in respect of tenements in the Regional
Council area during the previous quarter as the percentage of
the rateable value prescribed under section 18 for Regional
Council rates bears to the aggregate of that percentage and the
percentage of the rateable value so prescribed for general rates
in relation to the Regional Council area at the time of that
collection; and

(e)to general revenue all net rates collected by him during the
previous quarter and not paid to the Urban Council or the
Regional Council under this subsection.

(2) In this section 'net rates', in relation to any quarter in which
they are collected, means

(a)rates lawfully collected during that quarter less any refund of
rates made during that quarter under section 30, 31, 35 or 44;
and

(b)any sum in addition to rates collected during that quarter under
section 22(2) or (2A) or 29(3).

(Replaced, 1 of 1986, s. 5)

PART VI

DELETIONS AND INTERIM VALUATIONS

24. The Commissioner may at any time delete from a valuation list
any tenement

(a) if there has been any structural alteration thereto;

(b) if the tenement comprises 2 or more tenements that-

(i) were previously valued together as a single tenement;
and

(ii) in the opinion of the Commissioner should be valued as
separate tenements; (Replaced, 33 of 1981, s. 16)

(c) if the tenement-

(i) was previously valued as a separate tenement; and

(ii) in the opinion of the Commissioner should be valued
together with another tenement as a single tenement in
accordance with section 10; or (Replaced, 33

1981,s. 16)





(d)if the tenement or part thereof ceases to be liable for
assessment to rates. (Added, 33 of 1981, s. 16)

25. The Commissioner may at any time make an interim valuation of
a tenement which is not included in a valuation list and is liable for
assessment to rates. (Amended, 33 of 1981, s. 17)

26. (1) The Commissioner shall, if he proposes to make a deletion or
an interim valuation, serve notice thereof in the specified form on the
owner or occupier of the tenement concerned.

(2) The Commissioner shall, if after the expiration of the period of 21
days referred to in section 40(1), no notice of objection has been
received or, if a valid notice of objection has been lodged, after an
agreement has been signed under section 40(1A) or a notice of decision
under section 40(2) has been served, notify the Collector of Rates of the
deletion or interim valuation of the tenement concerned and- (Amended,
11 of 198 7, s. 8)

(a)in the case of a deletion, of the date from which rates shall
cease to be charged and of such other amendments to the
valuation list as may be necessary;

(b)in the case of an interim valuation, of the amount of the
valuation, the date from which rates should be charged and of
such other amendments to the valuation list as may be
necessary.

(3) On receipt of a notification under subsection (2), the Collector of
Rates shall cause the required amendment to be made to the valuation
list.

(4) In the case of an interim valuation, no rates shall, notwith
standing section 17(2), be recoverable by the Collector of Rates in
respect of the tenement concerned until a notice under subsection (1)
has been served.

27. When there has been a deletion, the date from which rates shall
cease to be chargeable shall be the first day of the month following that
in which notice of that deletion could have first been served under
section 26(1) had the Commissioner proposed so to do, or on such other
date as the Commissioner may determine.

(Amended, 45 of 1979, s. 3)

28. (1) Subject to section 49 and to subsections (2), (2A) and (2C) an
interim valuation shall become effective on the first day of the month
following that in which notice of that interim valuation could have first
been served under section 26(1) had the Commissioner proposed so to
do, or on such other date as the Commissioner may determine.
(Amended, 45 of 1979, s. 4 and 33 of 1981, s. 18)

(2) Subject to subsection (2C) when an interim valuation is made in
respect of a tenement which forms the whole or part of a newly
constructed building, other than one to which regulation 3 of the
Buildings Ordinance (Application to the New Territories)





Regulations, or any regulations replaced thereby, applies, or in respect
of which a certificate of exemption has been issued under section 4 or 5
of the Buildings Ordinance (Application to the New Territories)
Ordinance the interim valuation shall not take effect

until-(Amended, 45 of 1979, s. 4,.33 of 1981, s. 18 and 60 of 1987,

s. 14)

(a) (i) in relation to a tenement to be used wholly or

primarily for domestic purposes, the first day of the month
following the expiration of 3 months from the date of issue
of an occupation permit or temporary occupation permit
under the Buildings Ordinance in respect of the tenement;
or

(ii) in relation to any other tenement, the first day of the
month following the expiration of 6 months from the date of
issue of an occupation permit or temporary occupation permit
under the Buildings Ordinance in respect of the tenement; or

(b)the first day of the month following the date upon which the
tenement was first occupied,

whichever is the earlier. (Replaced, 74 of 1973, s. 2)

(2A) Subject to subsection (2C), when an interim valuation is made
in respect of a tenement which forms the whole or part of a newly
constructed building to which regulation 3 of the Buildings Ordinance
(Application to the New Territories) Regulations, or any regulations
replaced thereby, applies, or in respect of which a certificate of
exemption has been issued under section 4 or 5 of the Buildings
Ordinance (Application to the New Territories) Ordinance the interim
valuation shall not take effect until- (Amended, 33 of 1981, s. 18 and 60
of 1987, s. 14)

(a) (i) in relation to a tenement to be used wholly or

primarily for domestic purposes, the first day of the month
following the expiration of 3 months from the date of the
issue of an appropriate certificate in respect of the tene-
ment; or

(ii) in relation to any other tenement, the first day of the
month following the expiration of 6 months from the date of
issue of an appropriate certificate in respect of the tenement;
or

(b)the first day of the month following the date upon which the
tenement was first occupied,

whichever is the earlier. (Added, 45 of 1979, s. 4)

(2B) In subsection (2A), 'appropriate certificate' means a letter,
signed by the Director of Buildings and Lands, or by any person
authorized by him, certifying that- (Amended, L.N. 3 7018 1; L. N. 14183
and 60 of 198 7, s. 14)

(a)the conditions contained in the Building Licence or the
Conditions of Grant, whichever is appropriate, relating to the
erection of a building have been complied with; or





(b) a building is suitable for occupation.(Added, 45 of 1979,
s.4)
(2C) When an interim valuation is made in respect of a
tenement that forms the whole or part of a building newly construct-
ed by or on behalf of the Hong Kong Housing Authority for sale as
a tenement to be used wholly or primarily for domestic purposes, the
interim valuation shall not take effect until-
(a) the first day of the month following the expiration of 3
months from the date of issue of a completion certificate in
respect of the tenement; or
(b) the first day of the month following the date upon which
the tenement was first occupied,
whichever is the earlier, or on such other date as the Commissioner
may, in any particular case, determine.(Added, 33 of 1981, s. 18)
(2D) In subsection (2C), 'completion certificate' means
a letter, signed by the Director of Housing or by any person
authorized by him, certifying that the building is completed.
(Added, 33 of 1981, s. 18)
(3) For the purposes of subsection (2)(a), if more than one
temporary occupation permit has been issued in respect of a
tenement, the periods specified in sub-paragraphs (i) and (ii) thereof
shall run from the date of the issue of the first of such permits.
(Added, 74 of 1973, s. 2)
29. (1) Subject to subsection (1A), any rates due on an p
interim valuation shall be payable from-

(a) the date when the valuation became effective; or
(b) 24 months before the date of the issue of the first demand
therefor, made in writing by the Collector of Rates on the
person liable for payment thereof,
whichever is the later. (Amended, 33 of 1981, s. 19)
(1A) Notwithstanding anything in subsection (1), any rates
due on an interim valuation that became effective prior to 1 January
1981 shall be payable-

(a) where the date of the issue of the first demand therefor is
prior to 1 January 1982, from-
(i) the date when the valuation became effective; or
(ii) 12 months before the date of the issue of the first
demand therefor ,
whichever is the later;
(b)where the date of the issue of the first demand therefor is on or
after 1 January 1982 and prior to 1 January 1983,
from 1 January 1981; or

(c)where the date of the issue of the first demand therefor is on or
after 1 January 1983, from 24 months before the date of the issue
of the first demand therefor. (Added, 33 of 1981,s. 19)





(2) Such rates shall-

(a)be payable on a date specified in the demand note by the
Collector of Rates, which shall not be less than 28 days after
the date of issue of the demand note;

(b) rates for the remainder (if any) of the quarter of the year in
which the demand is made; and

(e) be payable thereafter in accordance with section 22.



(3) Section 22(2), (2A) and (3) shall apply in respect of any rates not
paid in accordance with this section. (Amended, 34 of 1974,s.3)

PART VII

REFUND OF RATES

30. (1) Subject to subsections (IA) and (2A), if a tenement, which
comprises the whole or part of a building, is unoccupied (otherwise than
by reason of an order of the Government) for the whole of a month in a
quarter for which rates have been paid, a refund of half the amount
payable for that month may be recovered in the manner provided in this
section. (Amended, 74 of 1973, s. 3; 45 of 1979, s. 5 and 11 of 1987, s.
9)

(IA) Subsection (1) shall not apply where

(a)the use to which the tenement was last put before becoming
unoccupied was wholly or primarily for domestic purposes; or

(b)the tenement is intended to be used wholly or primarily for
domestic purposes. (Added, 74 of 1973, s. 3)

(2) If a tenement, other than a tenement to which subsection (1),
(IA) or (2A) applies, is unoccupied for the whole of a month in a quarter
for which rates have been paid, a refund of the amount payable for that
month may be recovered in the manner provided in this section.
(Amended, 74 of 1973, s. 3; 45 of 1979, s. 5 and 11 of 1987,s.9)

(2A) This section shall not apply to a tenement, or a number of
tenements valued together under section 10 as a single tenement, which
is unoccupied where

(a)the use to which the tenement was last put before becoming
unoccupied was wholly or primarily for the parking of motor
vehicles; or

(b)the tenement is intended to be used wholly or primarily for the
parking of motor vehicles. (Added, 45 of 1979, s. 5)

(3) If rates are payable-

(a)under section 22, the owner or occupier of the tenement shall
serve notice in writing on the Commissioner not later than the
15th day of the month from the first day of which he intends to
claim a refund, that the tenement is unoccupied;





(b)under section 29(2), the owner or occupier of the tenement
shall serve notice in writing on the Commissioner not later than
the last day on which the rates are payable, that such tenement
was unoccupied. (Amended, L.N. 419187)

(4) Subject to subsection (4A), a person claiming the refund may, not
later than 24 months after the last day on which rates were payable,
apply to the Collector of Rates in the specified form for a refund.
(Replaced, 33 of 1981, s. 20)

(4A) Notwithstanding anything in subsection (4), no claim
may be made for a refund of rates in respect of which the last day
on which rates were payable is more than 12 months prior to the date
of commencement of the Rating (Amendment) Ordinance 1981.
(Added, 33 of 1981, s. 20)

(5) Where rates have been paid for a quarter and the Commissioner
is satisfied that the tenement was unoccupied for the whole of a month in
that quarter, the rates shall be refundable in part or in whole in
accordance with subsection (1) or (2). (Amended, 1 of 1986,s.6)

(6) A refund may be made under this section only if-

(a)the whole of a tenement valued as a single tenement has been
unoccupied; and

(b)the claimant has complied with the requirements of
subsections (3) and (4).

(7) In this section, 'the amount payable'-

(a)does not include any sum payable in addition to rates under
section 22(2) or (2A) or section 29; and

(b)is calculated without regard to anything done under section
50A. (Added, 11 of 1987, s. 9)

31. The Collector of Rates shall refund any amount paid in respect
of rates (including any sum paid in addition to rates under section 22(2)
or (2A) or section 29), if it is not recoverable apart from this section, and
he is satisfied that- (Amended, 53 of 1984, s. 3)

(a)the rates were charged otherwise than in accordance with the
valuation list;

(b) the tenement was exempted during any period;

(c)rates were paid in respect of a period subsequent to the
effective date of deletion of a tenement; or

(d)the person who made a payment in respect of rates was not
liable to make that payment.

32. (1) An executor, trustee or receiver shall have the same right to
make a claim under this Part as the person whom he represents would
have had if such person had not been prevented from making such claim
by his death, incapacity, bankruptcy or liquidation and shall be entitled
to have refunded to him for the





benefit of such person, or the latter's estate, any rates paid and
refundable in accordance with section 30 or 3 1.

(2) Where a tenement has been assessed to rates in the name
of, and rates have been paid by, an agent, either the agent or his
principal (but not both) may claim under this Part a refund of rates
in accordance with section 30 or 31; and if a refund is made to the
agent, his receipt shall be a valid discharge for the amount so
refunded.

33. Any person who is aggrieved by a refusal by the Collector
of Rates to refund rates may appeal against such refusal to the
District Court, which may adjudicate upon the appeal, notwith-
standing that the amount of refund claimed exceeds the sum
mentioned in section 33 of the District Court Ordinance.
(Amended, 68 of 1973, s. 5; 1 of 1975, s. 5 and 79 of 1981, s. 3)

34. [Repealed, 11 of 1987, s. 101

35. Notwithstanding anything in this Ordinance, the Gover-
nor may order a refund to be made of any amount paid in respect of
rates, including any sum paid in addition to rates under section 22(2)
or (2A) or section 29.
(Amended, 53 of 1984, s. 3)

PART VIII

EXEMPTIONS
(Replaced, 33 of 1981, s. 21)

36. (1) The following tenements, or parts thereof, shall be
exempt from assessment to rates-

(a)agricultural land, and any building, other than a dwelling
house, thereon used wholly or mainly in connection with
such land, but not land which is part of an ornamental
park, garden or pleasure ground or which is used wholly or
mainly for the purpose of sport or recreation;

(b)any dwelling house in the New Territories (except New
Kowloon) which-
(i) is occupied in connection with agricultural land; and
(ii) is used as the dwelling house of any person engaged
wholly or mainly in carrying on or directing agricultural
operations on that land or employed as an agricultural
worker thereon;

(c)any village house within such areas of the New Territories
as may be designated by the Governor for the purposes of
this paragraph, being-
(i) a building to which paragraph (a) or (b) of regula-
tion 3(2) of the Buildings Ordinance (Application to the
New Territories) Regulations, or any regulations replaced





thereby, applied immediately before the coming into operation
of the Buildings Ordinance (Application to the New
Territories) Ordinance; (Amended, 60 of 1987, s. 14)

(ii) a dwelling house, built before 16 August 1945, of a type
which wag normally built for New Territories residents; or

(iii) a building in respect of which a certificate of exemption
in respect of building works has been issued under section 4
or 5(a), (b) or (d) of the Buildings Ordinance (Application to
the New Territories) Ordinance; (Added, 60 of 1987, s. 14)

(d)those built for the purpose of public religious worship and used
wholly or mainly for such purpose; (Replaced, 33 of
1981,s.22)

(e)any cemetery or crematorium within the meaning of section 2 of
the Public Health and Municipal Services Ordinance;
(Amended, 10 of 1986,s.32(1))

(f)those owned and occupied for public purposes by the
Government, the Urban Council, the Regional Council or the
Financial Secretary Incorporated; (Replaced, 33 of 1981, s. 22.
Amended, L.N. 235185 and 1 of 1986, s. 7)

(g)those owned by the Government or the Financial Secretary
Incorporated (except as a mortgagee) and occupied or to be
occupied as dwellings by public officers

(i) by virtue of their employment; or

(ii) with the consent of the Government or the Financial
Secretary Incorporated, solely for the term of their employment
and otherwise than pursuant to a scheme or arrangement
whereby any right or interest in the tenements is or may be
acquired by them or by any other person; (Replaced, 33 of
1981, s. 22. Amended, L.N. 235185)

(h)those owned by the Hong Kong Housing Authority and
occupied for public purposes by the Government; (Added, 33
of 1981, s. 22)

(i) military land; (Added, 33 of 1981, s. 22)

(j)those made available by the Government within resited villages
in exchange for land resumed by the Government to the former
owners of such land, other than those deemed to be separate
tenements for rating purposes under section 9; (Added, 33 of
1981, s. 22)

(k)those occupied primarily for domestic purposes in cottage
areas or temporary housing areas; and (Added, 33 of
1981,s.22)

(1)those in respect of which the estimated rateable value would
not exceed the prescribed amount. (Added, 33 of 1981, s. 22.
Amended, 9 of 1984, s. 7)

(Replaced, 82 of 1975, s. 3)





(2) The Governor in Council may, by order, declare any class of
tenements, or any part of a specified area, to be exempted from the
payment of rates. (Replaced, 33 of 1981, s. 22)

(3) The Governor may exempt any tenement from the payment of
rates, wholly or in part. (Replaced, 33 of 1981, s. 22)

(4) In this section

'agricultural land' means land used as farm land, a fish pond, a market
garden, a nursery ground, an orchard or for animal husbandry;
(Amended, 11 of 1987, s. 11)

'building' includes any structure; (Added, 11 of 1987, s. 11)

'cottage areas' and 'temporary housing areas' mean such areas
managed by the Hong Kong Housing Authority as may be
designated by the Governor as cottage areas or temporary housing
areas for the purposes of subsection (1)(k);

'military land' means any land and any building thereon occupied by
Her Majesty's forces, or by any body or organization established
primarily for defence purposes and designated by the Governor for
the purposes of this section, but not any land or building thereon
rented for public purposes by any such force, body or organization
unless such land or building is rented directly from the
Government;

'New Territories resident' means any person descended through the
male line from a person who was in 1898 a resident of
a village or town certified by the Secretary for District Administration
for the purposes of this section as an established village or town in
the New Territories (except New Kowloon); (Amended, L.N. 370/81
and L.N. 14/83)

'resited villages' means such areas in the New Territories as may be
designated by the Governor as resited villages for the purposes of
subsection (1)(j). (Replaced, 33 of 1981, s. 22)

PART IX

PROPOSALS, OBJECTIONS AND
APPEALS

37. (1) Any person who is aggrieved on any of the following
grounds

(a)that a tenement for which he is liable to pay rates has been
valued above its proper rateable value;

(b)that a tenement included in a valuation list ought to be
omitted therefrom;

(c)that a tenement which ought to be included in a valuation list
has been omitted therefrom; or

(d)that a tenement included in a valuation list has been valued
below its proper rateable value, (Amended, 33 of 1981, s.23)






may, within the month of March in any year, serve a proposal in the specified
form on the Commissioner for the alteration of the valuation list from the
commencement of the year next following, so
far as it relates to that tenement. (Amended, 33 of 1981, s. 23 and 1 of
1986, s. 8)

(2) A proposal under this section shall specify the grounds for the
proposed alteration.

(3) If the person serving the proposal is neither the owner nor the
occupier of the tenement referred to in the proposal, he shall, within the
period for serving the proposal referred to in subsection (1), serve copies
of the proposal on the owner and occupier of the tenement, and notify
the Commissioner of such service. (Amended, 33 of 1981, s. 23)

(4) Within 14 days of service on him of a copy of a proposal under
subsection (3), the owner or occupier of the tenement referred to in the
proposal may send his comments thereon to the Commissioner and the
person serving the proposal.

(5) A person serving a proposal under this section may withdraw
the proposal, at any time before a notice of decision in respect of the
proposal is served upon him under section 39, by serving a notice of
withdrawal on the Commissioner and on any person served with a copy
of the proposal under subsection (3). (Added, 33 of 1981,s.23)

38. (1) Where a proposal is served under section 37, the
Commissioner, the person making the proposal and any person served
with a copy of the proposal under section 37(3) may agree on an
alteration to the valuation list (whether the alteration is that specified in
the proposal or another alteration) in relation to the tenement concerned.

(2) Where an alteration is agreed under subsection (1) the
Commissioner, the person making the proposal and any other person on
whom a copy of the proposal has been served shall sign an agreement in
the specified form.

(3) An agreement referred to in subsection (2) may be signed on
behalf of the Commissioner by an officer of the Rating and Valuation
Department not below the rank of Rating and Valuation Surveyor.
(Amended, 1 of 1986, s. 9)

(4) Where an agreement has been signed under subsection (2), the
Commissioner shall direct the Collector of Rates to alter the valuation list
and the Collector of Rates shall comply with the Commissioner's
direction.

39. (1) Subject to this section, where a person has served a
proposal under section 37 and no agreement has been signed under
section 38, the Commissioner shall

(a)in the case of a proposal served within the month of March
immediately preceding the coming into force of a new
valuation list to which it relates, before 1 October
immediately following the making of the proposal; or





(b)in any other case, before 1 July immediately following the
making of the proposal,

or within such other time as the Governor may, in either case, direct,
serve on the person who made the proposal a notice of decision in the
specified form.

(2) A notice of decision under subsection (1) shall specify-

(a) that no alteration is to be made to the valuation list; or

(b)what alteration (whether that specified in the proposal or
another alteration) is to be made to the valuation list.

(3) A notice of decision under subsection (1) may be signed on
behalf of the Commissioner by an officer of the Rating and Valuation
Department not below the rank of Rating and Valuation Surveyor.
(Amended, 1 of 1986, s. 9)

(4) Where section 37(3) applies, no notice of decision may be
served under this section until 14 days have elapsed from the date of the
service of the copies of the proposal on the owner and occupier; and the
Commissioner shall cause copies of the notice of decision to be served
on the owner and occupier.

(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under
section 37(5).

(6) Where a notice of decision to which subsection (2)(b) relates is
served under this section, the Commissioner shall direct the Collector of
Rates to alter the valuation list and the Collector of Rates shall comply
with the Commissioner's direction.

(Replaced, 33 of 1981, s. 24)

40. (1) An owner or occupier who is aggrieved-

(a)by a correction to the valuation list under section 16(1)(a) on
the ground that the correction is wrong;

(b)by reason of a deletion on the ground that the tenement ought
not to be deleted;

(c)by an interim valuation on the ground that the tenement is
valued above its proper rateable value or is not liable for
assessment to rates, (Amended, 33 of 1981, s. 25)

may, within 21 days of service on him of the notice of correction under
section 16(2) or of the notice of deletion or interim valuation under
section 26(1), serve on the Commissioner a notice of objection in the
specified form stating fully the grounds of his objection to the
correction, deletion or interim valuation.

(IA) Where a notice of objection is served under subsection (1), the
Commissioner and the person making the objection may agree to
confirm, vary or set aside the correction, deletion or interim valuation
and where they do so agree they shall sign an agreement in the specified
form. (Added, 11 of 1987, s. 12)

(2) Subject to subsections (4) and (5), where a person has served a
notice of objection under subsection (1) and no agreement





has been signed under subsection (IA), the Commissioner shall

(Amended, 33 of 1981, s. 25 and 11 of 1987, s. 12)

(a)consider the objection and shall confirm, vary or set aside the
correction to the valuation list, or the deletion, or the interim
valuation; and

(b)serve on the person making the objection a notice in the
specified form of his decision in respect of the objection.
(Replaced, 1 of 1975, s. 7)

(3) An agreement referred to in subsection (IA) and a notice of
decision referred to in subsection (2) may be signed on behalf of the
Commissioner by an officer of the Rating and Valuation Department not
below the rank of Rating and Valuation Surveyor. (Amended, 1 of 1986,
s. 9 and 11 of 1987, s. 12)

(4) A person making an objection under this section may withdraw
the objection, at any time before a notice of decision in respect of the
objection is served on him under subsection (2), by serving a notice of
withdrawal on the Commissioner. (Added,33 of 1981,s.25)

(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under
subsection (4). (Added, 33 of 1981, s. 25)

40A. (1) Where any proposal under section 37 or any objec-
tion under section 40 relates to the exemption of a tenement on the
ground that it is a village house, the Commissioner shall, when
considering such proposal or objection, consult the Secretary
for District Administration and shall have regard to his views.
L.N. 14183)

(2) In this section 'village house' means a village house exempted
by virtue of section 36(1)(c).

(Added, 82 of 1975, s. 4)

41. The Commissioner may accept a proposal under section 37 and
a notice of objection under section 40 notwithstanding that it is not in
the specified form.

42. (1) A person on whom a notice of decision has been served
under section 39 or 40 may, within 28 days of such service, appeal
against the decision to the Lands Tribunal. (Amended, 62 of 1974, s. 16
and 33 of 1981, s. 26)

(2) Where the appellant is a person who served a proposal under
section 37 or made an objection under section 40, the grounds of appeal
shall be confined to the grounds of the proposal or objection.

(3) A person appealing under subsection (1) shall, within the period
of 28 days referred to in subsection (1)- (Amended, 33 of 1981,s.26)





(a)serve a copy of the notice of appeal on the Commissioner, who
shall be the respondent in the appeal; and

(b)where the appeal is in respect of a tenement neither owned nor
occupied by the appellant, serve copies of the notice of appeal
on the owner and the occupier of the tenement, both of whom
may be heard on the hearing of the appeal.

43. (1) The appellant shall, within 28 days after lodging notice of
appeal under section 42(1), apply in writing to the registrar of the Lands
Tribunal to have a date fixed for the hearing of the appeal; and shall at
the same time serve a copy of the application on the Commissioner.
(Amended, 62 of 1974, s. 16 and 21 of 1977, s.6)

(2) When a date has been fixed for the hearing of the appeal, the
said registrar shall give notice thereof to the appellant and the
Commissioner and, on receipt of such notice, the appellant shall
forthwith give notice of the date to each person on whom he has caused
a copy of the notice of appeal to be served under section 42(3)(b).
(Amended, 62 of 1974, s. 16 and 21 of 1977, s. 6)

(3) An appellant shall, if he withdraws his appeal, or decides not to
proceed with it, notify the Commissioner and all other parties to the
appeal accordingly.

44. (1) The Lands Tribunal shall hear and determine the appeal and
may

(a) make such order therein as it thinks proper;

(b) award costs to any party;

(c)direct the Collector of Rates to amend the valuation list
concerned in any manner; and

(d)make such other direction as to the payment of rates as may be
necessary.

(2) Subject to subsection (3), section 11 of the Lands Tribunal
Ordinance shall apply to an appeal under this Ordinance. (Replaced, 33
of 1981, s. 27)

(3) The Lands Tribunal may, and on application by a party shall,
reserve any question of law for the consideration of the Court of Appeal,
which shall have power to hear and determine the question so reserved
and shall send its opinion thereon to the Lands Tribunal. (Replaced, 33
of 1981, s. 27)

44A. (1) Notwithstanding anything in section 44(1), where the
parties to the appeal have agreed upon the terms of any order to be
made by the Lands Tribunal, particulars of the terms, signed by or on
behalf of the parties, shall be sent to the Lands Tribunal, and the Lands
Tribunal may, if it thinks fit, make an order in accordance with such terms
and in the absence of the parties, unless the Lands Tribunal for any
special reason requires their attendance.





(2) Section 44(1)(b), (c) and (d) shall apply in respect of an appeal
determined under subsection (1).

(Added, 33 of 1981, s. 28)

PART X

OFFENCES AND PENALTIES

45. Any person who knowingly makes a false statement-

(a) in furnishing the particulars specified in the specified form
under section 5(a); or


(b)for the purpose of recovering a refund under section 30 or 31
of any amount paid in respect of rates; or

(c)for the purpose of obtaining or retaining exemption under
section 36 for a tenement or part of a tenement,

shall be guilty of an offence and shall be liable on conviction to a fine of
$5,000.

46. Any person who-

(a) refuses or neglects to furnish any of the particulars speci-
fied in the specified form under section 5(a); or

(b)refuses or neglects, when required under section 5(b), to
exhibit any receipt, rent-book, account or other document
whatever connected with the rent or value of a tenement; or

(c)obstructs the Commissioner or any person authorized by him
from entering, or inspecting, or measuring any tenement under
section 5(d),

shall be guilty of an offence and shall be liable on conviction to a
fine of $2,000.

47. A person convicted of an offence under this Ordinance shall, in
addition to any penalty imposed therefor, be liable to pay a sum equal to
the loss in revenue occasioned by his default, with interest thereon at
the rate of 8 per cent per annum, such sum and interest to be determined
by the court before which he is convicted and recoverable in the same
manner as a fine.

48. Notwithstanding section 26 of the Magistrates Ordinance, a
complaint or information in respect of an offence under this Ordinance
may be made or laid at any time within 6 years after the date of the
offence.

49. If a person has been convicted, in respect of any tenement, of
an offence under this Ordinance and the offence has resulted in the
insertion in the valuation list of a lesser value or in a tenement not
appearing in the valuation list, the Commissioner may delete the





rateable value or make an interim valuation of the tenement, or both,
either or both of which shall become effective from the first day of the
month following the conviction.

PART Xl

MISCELLANEOUS

50. Service of a requisition, notice or other document required to be
served by this Ordinance may be effected

(a) by personal service;

(b)on the owner of a tenement, by leaving the requisition, notice
or other document at the tenement or at the owner's last known
address or by sending it through the post to the tenement or to
the owner's last known address; or (Replaced, 45 of 1979, s.
6)

(c)on the occupier of a tenement, by leaving the requisition,
notice or other document at the tenement or at the occupier's
last known address or by sending it through the post to the
tenement or to the occupier's last known address. (Replaced,
45 of 1979, s. 6)

50A. (1) The Collector of Rates may, in respect of any amount
payable under this Ordinance in respect of any tenement, round that
amount down to the nearest whole dollar and carry the balance forward
to the next quarter.

(2) any balance carried forward under subsection (1) shall be
payable

(a) as if it were rates; and

(b) in addition to any rates,

due in the quarter referred to in subsection (1).

(3) In this section 'rates' means rates payable under section 18 or
29.

(Added, 1 of 1986, s. 10)

51. (1) No misnomer or inaccurate description of a person, place or
tenement, in a document required for the purposes of this Ordinance,
nor any mistake, informality or omission committed in any proceedings
hereunder, shall invalidate or prejudice the document or proceeding or in
any way affect the operation of this Ordinance. (Amended, 33 of 1981, s.
29)

(2) Except where otherwise provided by this Ordinance, the
Commissioner or the Collector of Rates may correct any misnomer or
inaccurate description, or any mistake or accidental omission in any
document issued by him for the purposes of this Ordinance. (Added, 33
of 1981, s. 29)





52. No judge, District Judge, magistrate or member of the Lands
Tribunal shall be incapable of acting in his judicial office in any
proceeding, by reason of his being, as being a ratepayer or a member 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 the proceeding.

(Amended, 62 of 1974, s. 16)

53. The Governor in Council may make regulations for the better
carrying out of the objects of this Ordinance.

54. (1) The Commissioner or the Collector of Rates may specify the
form of any requisition, declaration, notice, claim or other document
required for the purposes of this Ordinance.

(2) The Commissioner or the Collector of Rates may publish in the
Gazette any forms specified by him under subsection (1).

55. (1) Any valuation list in force immediately prior to the
date of commencement* of the Rating (Amendment) Ordinance 1981 (hereinafter
called the 'amending Ordinance') shall continue in force and, save where
otherwise provided, the provisions of this
Ordinance as amended by the amending Ordinance shall apply in
respect of any such list.

(2) The Provisions of subsection (1) shall be in addition to and shall
not derokate from section 23 of the Interpretation and General
Clauses Ordiance. (33 of 1981, s. 30, incorporated)
Originally 11 of 1973. 68 of 1973. 74 of 1973. L.N. 62/74. 34 of 1974. 35 of 1974. 62 of 1974. 1 of 1975. 82 of 1975. 92 of 1975. L.N. 16/77. 21 of 1977. L.N. 74/77. 33 of 1977. 45 of 1979. 33 of 1981. L.N. 370/81. 79 of 1981. L.N. 14/83. 9 of 1984. 53 of 1984. L.N. 235/85. 1 of 1986. 10 of 1986. 11 of 1987. 60 of 1987. L.N. 419/87. Short title. Interpretation. (Cap. 366.) (Cap. 366.) Application. Appointments. General powers of Commissioner. Extension of time for furnishing particulars. Use of returned requisition as evidence. [cf. 1967, c. 9, s. 83(2).] Ascertainment of rateable value-general rule. Rateable values in new valuation lists. Tenements containing machinery. Advertising stations. [1967 c. 9, s. 28.] Valuations to be separate except in certain cases. Valuation of tenements. Direction to prepare valuation lists. Preparation of lists of rateable values. Verification of lists. Declared list to be valuation list. Form and proof of valuation list. Inspection of valuation lists and information thereon. Corrections. (Cap. 123.) Notice of rateable value. Computation of rates payable. Liability for payment of rates. Payment and recovery of rates. Payment of rates to the Urban and Regional Councils. Deletions. Interim valuations. Notification of deletions and interim valuations. Effective date of deletion. Effective date of interim valuations. (Cap. 322, sub. leg., 1984 Ed. ) (Cap. 121.) (Cap. 123.) (Cap.322, sub. leg., 1984 Ed.) (Cap. 121.) Payment of rates under an interim valuation. Refunds in respect of unoccupied tenements. (33 of 1981.) [*1.7.1981.] Refund of overpayments. [cf. 1967 c. 9, s. 9.] Executor, trustee, receiver of claimant. Appeal against refusal to refund. (Cap. 336.) Additional power to grant refunds. Exemption of certain tenements from assessment. [cf. 1967 c. 9, s. 26.] (Cap. 322, sub. leg., 1984 Ed.) (Cap. 121.) (Cap. 121.) (Cap. 132.) Proposal for alteration of valuation list. [cf. 1967 c. 9, s. 69.] Agreed alterations. Alterations to valuation lists not by agreement. Objection to proposed corrections, deletions, interim valuations. Commissioner to consult Secretary for District Administration in certain cases. Proposals and objections not in the specified form. Appeals. Fixing date for hearing. Hearing of appeal. (Cap. 17.) Consent order. False or incorrect statements. Refusal to furnish information and obstruction. Additional penalty in respect of loss in revenue. Complaints may be laid within 6 years of offence. (Cap. 227.) Interim valuation after conviction. Mode of service of notices, etc. Rounding down of amounts due. Misnomer. Competency of judge. Regulations. Forms. Saving of valuation lists in force before 1.7.81. (33 of 1981.) [*1.7.81.] (Cap. 1.)

Originally 11 of 1973. 68 of 1973. 74 of 1973. L.N. 62/74. 34 of 1974. 35 of 1974. 62 of 1974. 1 of 1975. 82 of 1975. 92 of 1975. L.N. 16/77. 21 of 1977. L.N. 74/77. 33 of 1977. 45 of 1979. 33 of 1981. L.N. 370/81. 79 of 1981. L.N. 14/83. 9 of 1984. 53 of 1984. L.N. 235/85. 1 of 1986. 10 of 1986. 11 of 1987. 60 of 1987. L.N. 419/87. Short title. Interpretation. (Cap. 366.) (Cap. 366.) Application. Appointments. General powers of Commissioner. Extension of time for furnishing particulars. Use of returned requisition as evidence. [cf. 1967, c. 9, s. 83(2).] Ascertainment of rateable value-general rule. Rateable values in new valuation lists. Tenements containing machinery. Advertising stations. [1967 c. 9, s. 28.] Valuations to be separate except in certain cases. Valuation of tenements. Direction to prepare valuation lists. Preparation of lists of rateable values. Verification of lists. Declared list to be valuation list. Form and proof of valuation list. Inspection of valuation lists and information thereon. Corrections. (Cap. 123.) Notice of rateable value. Computation of rates payable. Liability for payment of rates. Payment and recovery of rates. Payment of rates to the Urban and Regional Councils. Deletions. Interim valuations. Notification of deletions and interim valuations. Effective date of deletion. Effective date of interim valuations. (Cap. 322, sub. leg., 1984 Ed. ) (Cap. 121.) (Cap. 123.) (Cap.322, sub. leg., 1984 Ed.) (Cap. 121.) Payment of rates under an interim valuation. Refunds in respect of unoccupied tenements. (33 of 1981.) [*1.7.1981.] Refund of overpayments. [cf. 1967 c. 9, s. 9.] Executor, trustee, receiver of claimant. Appeal against refusal to refund. (Cap. 336.) Additional power to grant refunds. Exemption of certain tenements from assessment. [cf. 1967 c. 9, s. 26.] (Cap. 322, sub. leg., 1984 Ed.) (Cap. 121.) (Cap. 121.) (Cap. 132.) Proposal for alteration of valuation list. [cf. 1967 c. 9, s. 69.] Agreed alterations. Alterations to valuation lists not by agreement. Objection to proposed corrections, deletions, interim valuations. Commissioner to consult Secretary for District Administration in certain cases. Proposals and objections not in the specified form. Appeals. Fixing date for hearing. Hearing of appeal. (Cap. 17.) Consent order. False or incorrect statements. Refusal to furnish information and obstruction. Additional penalty in respect of loss in revenue. Complaints may be laid within 6 years of offence. (Cap. 227.) Interim valuation after conviction. Mode of service of notices, etc. Rounding down of amounts due. Misnomer. Competency of judge. Regulations. Forms. Saving of valuation lists in force before 1.7.81. (33 of 1981.) [*1.7.81.] (Cap. 1.)

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