MUNICIPAL RATES ORDINANCE, 1885

MUNICIPAL RATES ORDINANCE, 1885

Municipal Rates.

No. 21 of 1885.

An Ordinance entitled the Municipal Rates Ordinance, 1885.

[12th December, 1885. ]

it enacted by the Governor of Hongkong, with the advice of the Legislative

Council thereof, as follows:-

I. this Ordinance:-

The term City of Victoria means the city of Victoria as bounded and defined
udder the provisions of the Victoria Registration Ordinance, 186fi:

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

wharves erected in the harbour.

The term owner means the holder of any tenement direct from the Crown, .
whether under lease,, licence, or otherwise, or the irRmedatewls;ridlord
of
any 'tenement; or the agent of any each holder or landlord wlio is° absent
or under disability.
ORDINANCE No. 21 oF 18&5.

Municipal Rates.

The, farm public institrction paeans the -City Hall and also app tenement
or
portion of a: tenement used or maintained wholly for app of the following
purposes:-

Art,
Burial, -
Charitable relief,
Education,
Literature,
Medical relief of the sick,
Religious Worship,
Science,
and not for gain or pecuniary profit.

Valuation.

a

o?~oi.toentlnore.2, The Governor in Council may, from time to time,
appoint one or more valuera
va for the purposes of this Ordinance, and may allow them such
remuneration as he thinks fit.

Valuation of $. The walaers so appointed shall, in each year, before such
day as the Governor
t~nemente to be
in Council directs, make a valuation of the tenements in the Colony, or
of such part
thereof as the Governor in Council directs.

Po~era Of,
1aluare: ~ °

4. Any valuer may require the owner or occupier of app tenement to
furnish him
with the particulars specified in form A in the schedule hereto; and

May, from time to time, enter into and upon any tenement for the purpose
of
making a valuation thereof ; and
May 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.
If the owner or occupier refuse to allow him to enter any tenement, he
may give to
such owner or occupier written notice requiring permission to enter; and
after twentp-
four hours from the delivery of such notice may, at app time daring the
day time, enter
into and upon the said tenement and inspect, the same, and, if necessary,
may use force
to effect his entry, doing no more damage than is necessary for the
purpose.

$. If any owner or occupier -of a tenement refuses or neglects to furnish
the afore-
said particulars within one week after being required to do so ;
Or knowingly furnishes false or incorrect particulars ;
Or refuses to exhibit to the valuers any receipt for rent or book or
other docu-
ment relevant to the valuation;
. .

Or prevents, hinders, or obstructs any valuer from entering or inspecting
any
tenement after delivery of such notice and after the lapse of twenty-four
hours;
- 33e shall, on conviction in a summary, way, be liable to, a,penaltp not
exceeding
one .hundred dollars.
ORDINANCE No. 21 of I855.

Municipal Rates.

6, The valuers shall cause every tenement to be separately valued,, and
shall make rsode of
the valuation thereof by estimating the gross annual rent at which such
tenement may valuation.
reasonably be expected to let for the ensuing pe:>Vr,
In estimating the value of a tenement the value of any machinery
contained there-
in shall not be included.

7, As soon as the said valuation'is completed, the valuers shall make out
a list, List of
valuations.
divided into districts, of the several tenements valued, and of their
respective valua-
tions, and shall deliver the same to the Colonial Secretary, not later
than seven days
after the day for completing the valuation.
The valuer s shall also make and subscribe, in the presence of the
Colonial Secre- ro be veritlea by
declAration.
tarp, a declaration to the effect that the said list contains a true
account of all valua-
tions made by the declarani;s, and that the same is, to the bast of their
hnowledae and
belief, correct in all other particulars. After the said list has been so
declared, no
alteration shall be made in it except as provided in section 15 of this
Ordinance and
except also that any erroneous entry may, with the written authority of
the Colonial
Secretary, be amended so as to bring it into accordance with the
particulars notified to '`
the occupier of the tenement under section 9 of this Ordinance or with
the valuation
of the previous year if no change was intended to be made in such
valuation.

. $, In making out the said list, the valuers shall distinguish all
public institutions,
which shall be exempt from assessment acrd from the payment of rates.

19417

l'vibiic institu-

tions to be
exempt fcarn
assessment.

9. When any tenement is valued for the first time or when the existing
valuation Notice ofthe
valuation to b&
of any tenement is altered the valuers shall, not later than seven de`s
after the day genement.iven to each
for completing the valuation, leave with the occupier of every tenement
notice in
writing of such valuation having .been made and of thH amount thereof.
Such notice may be given in the form C in the schedule hereto;
But the omission to serve such notice upon anyatenemPnt shall not
invalidate the
valuation thereof, nor relieve any person from payment of the rates.

10. The said list, or an examined copy thereof, shell be open to
inspection at the The list to be
open for inspec-
Treasury during office hours for fourteen days, of which notice shall be
previously given tion the
Treasury.

in the Gazette, and any owner or occupier of any tenement included in
such list map -

take any extract therefrom. ,

11. The Col-onial Secretary on receipt of the list of Chinese tenements
for each
country district shall cause a copy thereof to be made in Chinese and to
be exhibited
in a conspicuous place in the principal village of each district during
the fourteen days
last above mentioned.

List to be
exhibited in
comitry
districts.

Extension of valuation.

12. The Governor in Council may at any time adopt any -valuation then
existing, Existing valua-

tion may be .

either wholly or in part, as the valuation for the ensuing pear or for
any part thereof; adopted -

and and in such case shall cause notice of such adoption and of the
extent thereof to be
Mode of
valuatio n..

1948

ORDINANCE No. '21 of 1885.

Municipal Rates.

published in the Gazette. Any existing valuation so adopted shall, for
the purposes
of appeal, be considered a new valuation.

Appeal.

Appeal 13. Any person aggrieved on the ,ground that he is rated for any
tenement for
which he is not rateable under this Ordinance;
Of' that any tenement for which he is rateable is valued beyond its full
and fair
annual rental;
Or that any person or any tenement that ought to be inserted in the list
is omitted
therefrom;
Or that any tenement of any person is valued therein below its full and
fair annual

°. rental;

May, not later than fourteen days after the last day upon which the
valuation list
is open for inspection, or fourteen days from the date of actual service
upon him of the
notice C in section 9 mentioned, or of demand for payment if no such
notice has been
. served, appeal to the Supreme Court in its summary jurisdiction.

Notice of appeal. 14. The appellant shall give to the valuers notice in
writing of his intention to
appeal, and of the ground of appeal, seven days at the least before the
holding of the
Court at which 'the appeal is to be heard;
.,And when the ground of appeal is that any person or any tenement is
omitted from
the said list, or that the tenement of any person is valued therein below
its full and
fair annual value, the appellant shall also give the like notice of
appeal to the person
interested in the result of the appeal, and .uch person may be heard upon
the appeal.

Hearing of
-.appeal.

15. The Ccurt, upon proof of due notice having been given, shall hear and
deter-
mine the matter of the appeal in a summary way, and may make such order
therein as
it thinks proper, with or without costs to any party; and may direct the
,valuer to
amend the said ,list in such manner as the Court directs; and the valuer
shall forthwith,
in open' Court, make the necessary amendments.
The determination of the Court shall be final and conclusive.

Yalua.lion of improved tenerrzenfs.

R

Valuation of 'fig, The Governor in Council nay, at any time, direct the
valuers to make a
i1riprovements
valuation of any tenement within the Colony upon which buildings have
been erected
or completed, or to which other improvements have been added after the
valuers have

made out the aforesaid list.

1'?'.~ The valuers shall make such valuation in the manner hereinbefore
prescribed,
and may exercise similar powers of entry and inspection, and shall notify
to the
Colonial Secretary the amount of such valuation when made. The valuers
shall also,
without delay, leave with the occupier of the tenement notice in writing
of such valua-
tion having been made, and of the amount thereof.
The tenement shall not be liable to be assessed until such notice is left.
ORDINANCE No. 21 of 1885.

Municipal Rates.

18. Any person aggrieved by such valuation, on the ground that the tenement iS
not rateable under this Ordinance, or that the tenement is valued beyond its full and
fair annual rental, may, not later than fourteen days after the said notice is left, appeal
to the Supreme Court in its summary jurisdiction, whereupon sections 14, 15 and 20
of this Ordinance shall apple in relation to such appeal and the subsequent assessment.

19. The rates assessed shall be first .paid on the nest day appointed for the payment
of rates, and shall thereafter continue to be payable as if they were included in
the general list.

Rating.

20 After the time for appealing has aspired there shall be payable from the first
day of July in each year, or f rom such other day as may, from time to time, be fixed
by Ordinance to be passed for that purpose, the following rates in respect of every
tenement which has been valued as hereiabefore provided, that is to say:--

On tenements within the city of Victoira.

For Police Rate, ...............8 3/4 per cent.
For Water Rate, ...............2 per cent.
For Righting Rate, ............1 1/2 per cent.
For Fire Brigade Rate, ......3/4 per cent.

On tenements beyond the city of Victoria.

At Victoria Peal, Quarry Bay, and Pokfulam, ........8 3/4 per cent.

At all other places, ...............7 per cent.

21. The amounts of the above rates may be altered, from time to time, by Ordinance
to be passed for that purpose.

22. The above rates may, be levied collectively and called municipal rates, and
shall be paid quarterly in advance at the Treasury within the first month of each
quarter, and the tine appointed for such payment shall be notified quarterly by the
Treasurer in the Gazette.

Payment and disposal of rates.

23. The owners and occupiers of all tenement shall be liable to the Crown for
payment of the rates assessed thereon, but the same shall be deemed an occupier's tax;
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.
ORDINANCE No. 21 OF 1885.

Municipal Rates.

24. If any person, fail to pay any rates for which he is liable, upon the day
notified in the Gazette as the day for payment, the Treasurer may recover the same by
suit in the summary, jurisdiction of the Supreme Court, together with interest at the
rate of eight per cent, per annum until the day of payment.

Refund of rates.

25. Whenever any tenement, not being a tenement at Victoria Peak, is unoccupied
during one or more entire months of any quarter in respect of which the rates upon
such tenement were paid in advance, the Treasurer shall refund the rates for such
months.

(2.) When any tenement at Victoria Peak shall, in any year, be continuously
unoccupied from July to December inclusive, the owner shall be entitled
to a refund of the rates paid during such period on account of such
tenement, and for each succeeding entire quarter during which such
tenement shall be continuously unoccupied he shall be entitled to a
like refund.

(3.) When any tenement at Victoria Peak shall, in any yertr, be continuously
unoccupied from January to June inclusive, and shall teen be occupied,
the owner shall be untitled to a refund of half the rates paid during
such period on account of such tenement.

26. Refunds may be obtained in the following manner :--

(1.) The owner of any tenement may give notice to the Treasurer that such
tenement is vacant not later than the fifteenth day of any month from
the first day of which it is intended to claim such refund.
(2.) So long as such tenement, shall remain continuously unoccupied no
further notice shall be required, but after the re-occupation of such
tenement notice shall again be required as provided for in the preceding
sub-section.
(3.) The person claiming the refund may, within fifteen days after the expiration
of the quarter during which the tenement has been unoccupied,
apply to the Treasurer in the form D in the schedule to this Ordinacne
for such refund.

(4.) The Treasurer may refund the rates for one or more entire months
during such quarter if due notice have been given, and if the Treasurer
be satisfied that the tenement was unoccupied during such months,
which he shall ascertian by causing it to be actually inspected from
month to month.
(5.) In the case of tenement at Victoria Peak no refund shall be made until
the tenement has been continuously unoccupied during two quarters
as herinbefore provided, after which the refund may be made quaterly
till the tenement is occupied.
ORDINANCE No. ,21 0F X88-5.

Municipal Rates.

27. Any person aggrieved by refusal on the part of the Treasurer to
refund rates court may
'
enLeataiui
may apply to the Supreme Court,in its summary jurisdiction, and the Court
may petition exceed-
I $l,o()tt.
adjudicate upon a petition fur a refund of rtes, although the claim
exceeds one
thousand dollars: and for the purpose of such adjudication may receive
any evidence
it thinks fit.
2$, The petitioner shall not recover if the notice required by section 26
of this Want of notice.
Ordinance has not been given, the burden of proof whereof shall rest upon
him,
29. The Governor may, if he thinks fit, for any cause whatever, order the
refund raN'ernormay
of the whole or any portion of any rates paid by any person. order refund,
.

Miscellaneoic.s.

30. Any notice required by this Ordinance to be served upon the occupier
or service (if nvticeA.
owner of any tenement may be served by leaving it at such tenement if
occupied, or if
not occupied, at the abode or place of business of such owner.

31. No misnomer or inaccurate description of .any person, place, or
tenement, in
any documentrequiredfor thepurposes 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 anyyise affect the execution of this
Ordinance,
provided that such person, place, or tenement be designated in such
'document or
proceeding to common intent and understanding, and. that such mistake,
informality,
or omission be not o£ such a nature as to prevent the requirements of
this Ordinance
from being substantially complied with. r

°2. The Governor in Council may, from tune to time, hake, alter, and
repeal
regulations for the better and more effectual carrying out of the
provisions of this
Ordinance. All such regulations shall 'be published in the Gazette, and
when so
published shall have the force of law. .

33. This Ordinance wall take effect upon a day to be hereafter proclaimed
by coinnnez,Ee,ent.
the Governor.

34. Ordinance. No, 12 of 1875 is hereby repealed, but this repeal shall
not revive zcE~eal.
any ena~tment repealed by the said Ordinance, and shall not affect the _
validity of any
rate made beforc'the commencement of this Ordinance, or the liability of
any person to
pay such rate, or the remedies for recovering such rate, and the said
remedies may be
enforced as if this Ordinance had not been passed.
35. No Judge shall be incapable of acting in his judicial office in any
proceeding, -judges may act
in certain cases .
whether commenced before or after the passing of this Ordinance, by
reason of his lv~ft.finb tQ.rates,
being, as .one = of several rate-payers, or as one of any other, class of
persons, liable in
common with the others to contribute to or to be benefitted by any rate
which may 1>e _
increased, diminished, or in any way affected by such proceeding.

Misnomers, &e.,

not to affect the
execution of this
Ordinance.

l.e(;nlations.
ORDINANCE *No. 21~ OF' 1885.
Municipal .bates.

SCHEDULE

Form A.
FOR THE ASSESSMENT OF THE YEAR 13

To owner or occupier of

In pursuance o£ The Municipal Rates Ordi-ttarace, 1885, we require you to
furnish us with the
particulars relating to 'this tenement in the manner specified below, and
to return this document to us at
within one week from the date hereof.

Dated this day of 18

FOR THE ASSESSMEVT OF THE YEAR 13

Return of houses, buildings, and lands, at
the undersign e<1 is owner.

Lot. ( Street.

Des-

cript-
ion.

Yulucrs icndcr 77cc llfunicipal Rute.r

Ordinance, 1885;

in the Colony of IIo11o1CUn-, of. which

Description of
tenement.
1.-Whether
dwelling-house
with out-houses,
garden, &c.,
occupied there
with, or
2. Warehouse
or otherbuilding,
&c., separately
occupied.

Whether
occupied or
vacant.

I£ the former,
name and »

calling of the
occupier,

whether owner
or lessee.

Form. B.

Actual
amount
of
rent per
annum
in dollars
for each
tenement.

FOR THE ASSESSMENT OF THE YEAR 18

If let or leased,
the period of
the tenure,
when entered
upon, and
whether the
premises are
kept in repair
by the
owner or the
lessee at his
own cost.

To .occupier of

We herebjt give you notice under the provisions of section 4 of The MV.
Wcapal Rates Ordinance,
1885, tliat we require permission to enter upon the above tenement for
the purpose of inspecting the
name so ~.s to enable us to fix the valuation thereof for the year 18 :
and that we intend to enter
upon,the said tenement on day next between the hours of and

Victoria, Hongkong, the

Yalucis under The Municipal Ratus

Ordinance, 1885.
To

enumerated

ORDINANCE No. 21 -oF, 4885.

Municipal Rate.

Form C.

ALUATION FOIL THE YEAR 18 . -UNDER THE MUNICIPAL

RATES ORDINANCE, 18

or occupier or holder of the tenement hereunder

Under the provisions of section 9 of the said Ordinance, the undersigned
hereby inform yon that
the tenement specified in the statement given below has been valued to
the rates for the said year at
the gross annual rental therein separately specified.

STATEMENT.

1.ot.

Description. I j No.

Street.

Name.

Description of

tenement.

Gross annual ~ Remarks.

rent.

TTalzcers under Tlce .Dlunicipal .I?ules
Ordinaoee, 1885.

Form D. El'

APPLICATION FOR REFUND OF RATES.

Hongkong,

I request that you will refund the rates paid on the tenements and for
the periods named below.
Notice nas already been given you that those tenements were vacant during
the periods stated, which
do not include any broken month.

The Treasurer,
Honakong-

Oevner or lilgent.

NOTE. 'This application must be made during the first fifteen days after
the expiration of the quarter

eluting which the tenements were vacant.

In ,force fi-om the 6th January, 1886, under proclamation of same date.
Repealed by Ordinance 11'0. 15 of 1888.
1946
Appointment of valuers.
Valuation of tenements to be made.
Powers of valuers.
Penalties.
1947
Mode of valuation.
List of valuations.
To be verified by declaration.
Public institutions to be exempt from assessment.
Notice of the valuation to be given to each tenement.
The list to be open for inspection at the Treasury.
List to be exhibited in country districts.
Existing valuation may be adopted.
1948
Appela Notice of appeal.
Hearing of appeal.
Valuation of improvements.
Mode of valuation.
1949
Appeal form valuation.
Payment.
Rates fixed.
How to be altered.
Rates to be an occupier's tax.

1950
Recovery of rates.
Refund of rates for uninhabited tenement.
Mode of obtaining refund.
1951
Court may entertain petition exceeding $1,000.
Want of notice.
Governor may order refund.
Service of notices.
Misnomers, &c., not to affect the execution of this Ordinance.
Regulations.
Commencement.
Repeal.
Judges may act in certain cases relating to rates.
1952
1953

1946
Appointment of valuers.
Valuation of tenements to be made.
Powers of valuers.
Penalties.
1947
Mode of valuation.
List of valuations.
To be verified by declaration.
Public institutions to be exempt from assessment.
Notice of the valuation to be given to each tenement.
The list to be open for inspection at the Treasury.
List to be exhibited in country districts.
Existing valuation may be adopted.
1948
Appela Notice of appeal.
Hearing of appeal.
Valuation of improvements.
Mode of valuation.
1949
Appeal form valuation.
Payment.
Rates fixed.
How to be altered.
Rates to be an occupier's tax.

1950
Recovery of rates.
Refund of rates for uninhabited tenement.
Mode of obtaining refund.
1951
Court may entertain petition exceeding $1,000.
Want of notice.
Governor may order refund.
Service of notices.
Misnomers, &c., not to affect the execution of this Ordinance.
Regulations.
Commencement.
Repeal.
Judges may act in certain cases relating to rates.
1952
1953

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