RATING ORDINANCE, 1901
Title
RATING ORDINANCE, 1901
Description
ORDINANCE NO. 6 OF 1901.
Rating
AN ORDINANCE to consolidate and amend the laws relating
to rating. [1st aprist, 1901.]
BE it enacted by the governor of hongkong, with the advicie and
consent of the legislative council thereof, as follows:-
1 this ordinance may be cited as the rating ordinance, 1901.
2 in this ordinance, unless the context otherwise requires,-
'annual valuation' means a general valuation fo the rateable
tenements in the whole colony, or any part thereof, to be made
yearly under this ordinance: 'hill district' means any part of the island of hongkong above
the 600 feet contour, except chinese villages:
'interim valuation' means a valuation made at any time of any
tenement which may have been increased or reduced in value since
the last valuation thereof, whether by building, destruction of
building, or other alteration in the structural condition of such
tenement, or which, being rateable, in not already rated:
'list' means the annual valuation list provided for by this ordinance:
'machinery' means machinery used for purely industrial or manufacturing
purposes, but does not inclued lifts and machinery used as
adjuncts to any tenements occupied as offices, dwellings, or hotels.
in making, however, any valuation of such lifts and machinery,
the assessor shall deduct the expenses of working such lifts and
machinery from the rateable value thereof, if such expenses are paid
by the landlord:
'owner' means the holder of any tenementdirect from the crown,
whether udner lease, licence, or otherwise, or the immediate landlord
of any tneement, or the agent of any such holder or landlord who
is absent or under disability:
'pier' includes 'wharf':
'rateable vaule' means the rent at which anytenement might
reasonably be expected to let, at the time of the valuation, from
year to year, if the tenant undertook to pay all usual tenants' rates
and taxes, and if the landlord undertook to pay the crown rent
and the costs of repairs and insurance, with any other expenses
necessary to maintain the tneement in a state to command that
rent. such rateable value shall not include the value of any
machinery upon or in the tenement. in the case of buildings let
to more than one occupier, there may be deducted from the total
annual rent of the whole tnement, estimated as aforesaid, a sum
not exceeding 20 per cent. of the whole as an allowance for
such portions of such buildings as may reasonably be expected to be
unleet from time to time during the ensuring year, and the remainder
shall be reateable value:
'tenement' means any land, with or without buildings, which is
held or occupied as a distinct or separate holding or tenancy, or
any pier or wharf in the waters of the colony, except such as are
exempted by section 17 of the piers ordinance, 1899:
'unoccupied' when applied to a tenement, means while such
tenement is put to no beneficial use, and, when applied to a building,
means while such building is neither used for storage of any goods
or chattels nor used for habitation, except by a caretaker: 'vicoria' means the city of victoria, of which the following shall
be the boundaries:--
north- the harbour;
south - a contour of the hill-side six hundred feet above the
level of the sea;
east- a straight line from the centre of the nullah crossing the
shaukiwan road at the south-west corner of causeway bay to
the wongnaichong public school-house produced southward
until it meets the sourthern boundary; and
west- mount davis:
'year' means the period from the 1st day of july in any calendar
year to the 13th day of june next following, or any other period
of 12 months fixed by the governor-in-council.
the assessor.
3 the governor-in-council may from time to time appoint an
assessor and such assistant assessors as he may deem necessary for the
purposes of this ordinance, and may allow them such remuneration as
he thinks fit.
4 the assessor may-
(1) serve the owner or occupieer of any tenement with the form no.
1 or the form no.2 in the schedule to this ordinance, as the case
may be, and require him to furnish, within 10 days, the paruticulars
therein specified;
(2) from time to time enter into and upon any tenement for the
purpose of making a valuation thereof, and take such measurements
and other particulars as he may deem necessary for the purposes of
such valuation;
(3) call upon such owner or ocupier to exhibit to him all receipts for
rent, rent-books, accounts, or other documents whatever connected
with the rent or value of such tenement; and
(4) serve on such owner or occupieer a written notice, as in the form
No.3 in the said schedule, requiring permission to enter; and,
after 24 hours from the delivery of such notice, may, at
any time during the daytime, enter into and upon the said tenemet,
and take measurements and other particulars, as hereinbefore provided, and may
use force to effect such entry, if necessary, doing no
more damage than is necessary for the purpose.
5 the assessor shall separately estimate the rateable value of each
tenement, except in the following cases:-
(1) whenever the value of a tenement is affected by the value of another tenement contiguous to it or separted only by a road-way,
and both tenements are owned by the same person, the 2 tenements
may be valued together; and
(2) when 2 or more tenements are so built that their floors overlap
or are intermixed, they may valued as one tenement, the rates
be charged against any one of the owners, who may be required
to adjust their respective shares of payment of such rates amongst
themselves.
return of annual value.
6 any owner of a tenement occupied by himself for which no rent
passes, or any owner of more than tne tnements, may, within 10 days
from the service on him of the form No.1 or the form No.2 in the
schedule to this ordinance, as providied by section 4, apply in writing
to the assessor for an extension of the time allowed for returning such
form, stating his reasons for the application, and the assessor may grant
such extension oftime, not exceeding 28 days additional, as to him
may appear reasonable.
annual valuation.
7 the assessor shall make in each year, before the 13th day of april
or as soon thereafter as may be, a valuaton of the tenements in
the clony, or of such part thereof as the governor-in-council may
direct.
8 the governor-in-council may-
(1) fix any other day as the day before which (or as soon thereafter
as may be) the valuation shall be finished; and
(2) adopt any valuation at any time existing, either wholly or in part,
as the valuation for the ensuing year or any part thereof; and
shall cause notice of such adoption, and of the extent thereof, to be
published in the gazette. any existing valuation so adopted shall,
for the purposes of appeal, be considered a new valuation.
9 as soon as the said valuation is completed, the assessor shall make
out a list ofthe several tenements assessed and of their respective
aluations, and shall deliver the same to the colonial secretary.
10 the assessor shall make and subscribe, in the presence of the
colonial secretary, a declaration to the effect that the list contains a true
account of all valuations made by him, and that the same is, to the best
of his knowledge and belief, complete and correct in every respect, and
thereafter the colonial secretary shall deliver the list to the colonial
treasurer. 11(1) after the list has been so declared and delivered, no alteration
shall be made in it, except as provided by sections 23 and 25 or to
correct merely clerical errors.
(2) such errors shall be declared by the assessor before a justice of
the peace in the form No.4 in the schedule to this ordinance,
which shall be submitted to the governor, who may, in his discretion,
approve such corrections or any of them, and without whose written
sanction no such correction shall be made.
12(1) when any tenement isvalued for the first time, or when
any existingvaluation is altered, the assessor shall, within 14 days
after the completion of the valuation, serve notice in writing on the
owner, or on the occupier, if the owner or his agent cannot be found, of
such valuation having been made and of the amount thereof.
(2) such notice may be given in the form N.5 in the sechedule to
this ordinance: provided that this section shall not apply to valuations
of tenements in chinese villages.
13 the omission to serve such notice shall not invalidate any valuation
or relieve any person from the payment of rates.
14 the list, or an examined copy thereof, shall be open to inspection at
the colonial treasury during office hours for 21 days, of which
notice shall be previously given in the gazette and at least one english
and one chinese public newspaper; and any owner or occupier of any
tenement included in such list may, during such 21 days, take
any extract therefrom.
15 the colonial secretary, on receipt of the list of chinese tenements for
each country district, shall cause a copy thereof to be amde in chinese
(stating only the number of each house, its valuation, and the annual
rates) and to be exhibited in a conspicuous place in the principal village
of each district during the 21 days above mentioned.
appeal against valuation.
16(1) any person who is aggrieved on any of the following
grounds, namely,-
(a) that any tenement for which he is rateable is valued beyond its
rateable value; or
(b) that any tenement is assessed which is not rateable; or
(c) that any person who, or any tenement which, ought to be
inserted in the list is omitted therefrom; or
(d) that any tenement is valued therein below its rateable value,
may, during the 21 days during which the list is open for inspection, lodge with the registrar of the supreme court a notice of
appeal to the court in its summary jurisdiction.
(2) if an existing valuation has been adopted under section 8(2),
such period of 21 days shall be reckoned from the date of
the gazette in which notice of such adoption is published.
(3) the assessor shall be the respondent in any appeal under this
section or under section 28.
17 the notice of appeal shall state fully the grounds on which the
appeal is made, and the appellant shall, also within the period of 21 days
hereinbefore mentioned, cause a copy thereof to be served on
the assessor.
18 when the appeal is in relation to any tenement not the property
or in the occupation of the appellant, the appellant shall, within the same
limit of time, cause a copy of the notice of appeal to be served on the
person intersted in the result of the appeal, and such person may be
heard on the appeal.
19 the appellant shall prosecute his appeal within one month from
the expiration of the aforesaid period of 21 days, and, if he fails
to do so, his right to appeal shall lapse.
20 o nthe fixing by the court of a day for hearing the appeal, the
appellant shall forthwith give notice thereof to the assessor.
21 the appeal shall not be entertained by the court if it is shown,
to the satisfaction of the judge,-
(1) that any of the provisions of sections 16 to 20, inclusive, have not
been complied with the appellant; or
(2) that the appellant or his agent knowingly furnished false or
incorrect particulars to the assessor, in the form No.1 or the form No.2
in the schedule to this ordinance, for the purposes of the
valuation against which the appeal is made; or
(3) that the appellant refused or neglected to supply the information
required by section 4 within 10 days of a demand for the same.
22 in any case in which an appeal might be disallowed under sub-
section (3) of the last preceding section, the judge may, nevertheless,
hear the appeal, if it appears-
(1) that the omission to give the required information arose from the
absence or disability of the appellant or other unavoidable cause; or
(2) that application was made to the assessor under section 6 for an
extension of time, and was refused without just causse, or that the
time allowed was not, in theopinion of the court, of reasonable
length. 23(1) the court, on proof that the notices required by section 16
to 20, inclusive, were given within the time fixed by those sections, shall
hear and determine the matter of the appeal in a summary way, and
may make such order therein as it thinks proper, with or wihtout costs
to any party; and may direct the colonial treasurer to amend the list in
any manner.
(2) the order of the court shall be final and conclusive.
interim valuation.
24 the assessor may at any time make an interim valuation of any
tenement.
25 the assessor shall notify the colonial treasurer of the amount of such
valuation, and the colonial treasurer shall cause the same to be
inserted in the list.
26(1) the assessorshall, without delay, serve on the owner of
such tenement, or on the occupier, if the owner cannot be found, notice,
in the form No.5 in the schedule to this ordinance, of such valuation
having been made and of the amount thereof.
(2) no rates shall be recoverable in respect of such tenement until
such notice has been served.
27 the rates assessed shall be payable from the first day of the
month next following the assessment, and shall thereafter continue to be
payable quearterly.
appeal against interim valuation.
28(1) any person who is aggrieved by any interim valuation, on
the ground that the tenement assessed is not rateable under this ordinance or
that it is valued beyond itsrateable value, may appeal to the
supreme court in its summary jurisdiction, whereupon sections 16 to
23, inclusive, shall apply in relation to such appeal.
(2) the period of 21 days mentioned in those sections shall
be taken to be 21 days from the service on the owner or occupier
of the tenement of notice as in the form No.5 in the sechedule to this
ordinance, or, in case such notice was not received by such owner or
occupier, 21 days from the 1st demand upon him to pay the
rates to which the appeal has reference.
rating.
29(1) after the time for appealing has expired, the following
percentages on the valuation of every tenement enumerated in the list
shall be payable as rates from the 1st day of july in each year or from such other day as may from time to time be fixed by the governor-in-council,
namely, for any tenement-
(a) in the city of victoria...........................13 per cent.
(b) in that portion of the hill district bounded on
the north, south, and west by the 600-feet contour,
and on the east by a line drawn north and
south passing through the wanchai gap; and in
such other portion of the hill district as may here-
after by order of the governor, be notified in the
gazette................................................10 3/4 per cent.
(c) in the remaining portion of the hill district...... 8 3/4 per cent.
(d) in yaumati, kowloon point, junghom, and
hunghom west nos. 1 to 26...............................12 1/4 per cent.
(e) in hunghom west nos. 1 to 26........................ 8 3/4 per cent.
(f) in mongkok tsui.....................................10 1/2 per cent.
(g) in causeway bay, kau kan ok, po kau wat,
san tsun (otherwise tai hang) shaukiwan, shaukiwan
west, whitfeild (including north point),
soo kon po, tsing shui ma tau, tung lo wan, wongnaichong,
kwat chuen lung, sai wan ho, shaukiwan road, wongkok tsui,
aberdeen, and hok un..................................... 9 per cent.
(h) in any other place....................................7 per cent.
(2) out of the rates levied in the city of victoria and out ofthe
rates levied in any other district or place where water is supplied by the
water authority under the provisions of the waterworks ordinance,
1890, an ammount not exceeding two per cent. of the valuation for the
time being on the tenements in such city, district, or place may, in the
discretion of the governor, be carried to the credit of the 'water account'
mentioned in section 17 of the said ordinance.
30(1) on the valuation of piers not exempted by section 17 of
the piers ordinance, 1899, wherever such piers may be situate a total
charge of 7 per cent. shall be payable.
(2) when such piers are within the city of vicitoria, and are valued
in conjunction with adjoining tenements under section 5, the assessor
shall make a suitable deduction, not exceeding 45 per cent., frrom
the full rateable value of each pier, which may then be assessed as if it
formed part of the adjoining tenement.
31(1) the rates provided for in sections 29 and 30 and the districts
to which they apply may from time to time be altered by resolution of
the legislative council.
(2) if any such resolution is passed, the governor shall fix a date for
its coming into effect. payment and recovery of rates.
32 the above rates shall be paid queaterly in advance at the colonial
treasury within the 1st month of each quarter, and the times appointed
for such payment shall be notified queaterly by the colonial treasurer
in the gazette.
33(1) the owners and occupiers of all tenements shall be liable to
the crown for payment of the rates assessed thereon, but the same shall
be deemed an occupier's rate, and, as between the owner and occupier of
any tenement, shall, in the absence of any agreement to the contrary, be
borne by the occupier; and the amount thereof, if paid by the owner,
may be recovered by him from the occupier in an action for money paid
to this use or, if he is stil in occupation of the tenement, by distress in
the same manner as for rent.
(2) the provisions of this section shall equally apply to the recovery
of rates paid by one owner on account of another under section 5 (2).
34 if any person fails to pay any rates for which he is liable, within
one month after the day notified in th gazette as teh last day for payment,
the colonial treasurer may recover the same by action in the
supreme court in its summary jurisdiction, together with interest at
the rate of 8 per cent. per annum from the day when such rates ought
to have been paid until the day of payment.
refund of rates.
35 refund of rates may be made subject to the following rule,
namely, whenever any tenement is unoccupied during one or more
entire months of any quarter in respect of which the rates upon such
tenement were paid in advance within the 1st month of such quarter,
the colonial treasurer shall, subject to the provisions of section 36, refund
the rates for such months: provided that no refund of rates shall be made
in respect of the non-occupation of any portion less than the whole of
any land or building which may have been assessed as a separate
tenement.
36 a refund may be obtained in the following manner:-
(1) the owner of any tnement may give notice to the colonial
treasurer that such tenement is vancant not later than the fifteenth
day of any month from the 1st day of which it is intended to claim
such refund;
(2) so long as such tenement remains continuously unoccupied, no further notice
shall be required, but after the re-occupation of such tneement, notice of any subsequent vacancy shall again be required,
as provided in th preceding sub-section;
(3) the person claiming the refund may, within 15 days after the
expiration of the quarter during which the tenement has been unoccupied,
apply to the colonial treasurer, in the form No.6 in the
schedule to this ordinance, for such refund; and
(4) the colonial treasuer may refund the rates for one or more entire
months during such quarter, if due notice has been given, and if the
colonial treasurer is satisfied that the tenement was unoccupied
during such months, which he shall asxertain by causing it to be
actually inspected from month to month.
37 any person who is aggrieved by a refusal on the part of the colonial
treasurer to refund rates may apply to the supreme court in its summary jurisdiction,
and the court may adjudicate upon a petition for a
refund of rates, although the claim exceeds one thousand dollars, and for
the purpose of such adjudication may receive any evidence it thinks fit.
38 the petitioner shall not recover if the notice required by section
36 has not been given, the burden of proof whereof shall lie on him.
exemptions from rates.
39(1) tenements below the rateable value of such minimum
amount as may be fixed by the governor-in-council from time to time
and notified in the gazette shall not be rateable.
(2) the following tenements, so long as they are not occupied in any
way of gain or pecuniary profit, shall not be rateable:-
(a) almshouses;
(b) art schools or art galleries;
(c) cemeteries;
(d) charitable dispensaries;
(e) free libraries;
(f) government premises, whether imperial or colonial;
(g) hospitals;
(i) places of worship;
(j) rifle ranges;
(k) schools; and
(l) the city hall.
40 except as provided by the last preceding section, no exemption
from rates shall be allowed. numbering of tenements.
41 every owner or occupier of any tenement shall allow such tenement
to be numbered with such number and in such manner as the
assessor may from time to time direct.
42 the owner or occupier of such tenement shall allow the maintenance or
alteration of such number to the satisfaction of the assessor,
and shall not alter, conceal, remove, deface, or obliterate it.
offences.
43 the penalties hereinafter mentioned for offences against this
ordinance shall be recoverable in a summary way befor a magistrate
at any time within 2 years from the commission of the offence. these
offences and penalties are as follows:-
(1) every owner or occupier of a tenement who refuses or neglects to
furnish the particulars requried under section 4 shall be liable to a
penalty not exceeding $100 .
(2) every person who knowingly furnishes any false or incorrect
particulars specified in the form No.1 or the form No.2 in the
schedule to this ordinance shall be liable to a penalty not exceeding
$100 for each tenement in respect of which such
false orincorect particulars are furnished;
(3) every owner or occupier of a tenement who refuses to exhibit,
when required, to the assessor any receipt for rent, or any book or
other document relevant to the valuation, shall be liable to a penalty
not exceeding $100.
(4) every person who prevents, hinders, or obstructs the assessor from
entering, inspecting, and measuring any tenement, after delivery of
due notice of his intention to do so and after the lapse of 24 hours
from such notice, shall be liable to a penalty not exceeding
$100.
(5) every person who prevents, hinders, or obstructs the numbering,
or the maintenance or alteration of the number, of any tenement
shall be liable to a penalty not exceedin $25 .
(6) evey person who concelas, removes, defaces, or obliterates the
number of any tenement shall be liable to a penalty not exceeding
$10; and alos, in a case where such concealment or obliteration
arises from the act of the owner or occupier of such tenement,
shall be liable to a penalty of one dollar for each day during which
it is continued; and
(7) every person who gives any notice required by section 36 which is knowingly false or incorrect shall be liable to a penalty not exceeding
$100.
miscellaneous provisions.
44(1) any notice required by this ordinance to be served on the
owner or occupier of any tenement shall be served on the owner of such
tenement if he can be found, or, if not, on the occupier.
(2) service on the owner may be effected by leaving such notice at
his usual address or by sending it to such address through the post.
(3) service on the occupier may be effected by leaving such notice at
the tneement or by sending it to such tenement through the post.
45 a receipt for any notice signed or stamped by any officer of the
post office shall be prima facie evidence of the service of such notice at
its address, exceipt for the purposese of section 26.
46 no misnomer or inaccurate description of any person, place, or
tenement, in any document requirred for the purposes of this ordinance,
nor any mistake, informality, or omission committed in any proceeding
had hereunder, shall invalidate or prejudice such document or proceeding
or in any wise affect the execution of this ordinance: provided that
such person, place, or tenement is designated in such document or proceeding to
common intent and understanding, and that such mistake,
informality, or ommission is not of such a nature as to prevent the requirements
of this ordinance from being substantially complied with.
47 no judge shall be incapable of acting in his judicial office in any
proceeding, whether commenced before or after the commencement of
this ordinance, by reason of his being, as one of several ratepayers or
as one of any other class of persons, liable in common with others to contribute
to or to the benefited by any rate which may be increased,
diminished, or in any way affected by such proceeding.
48(1) the governor-in-council may from time to time make,
alter, and repeal regulations for the better carrying out of the provisions
of this ordinance.
(2) all such regulations shall have be published in the gazette, and, when
so published, shall have the force of law.
49 the reference to the rating ordinance for the time being in force
in section 17 of waterworks ordinance, 1890, shall be deemed to be
a reference to section 29 of this ordinance, and if section 29 is hereafter
amended, or the rates provided thereby are altered by resolution of the
legislative council, the said reference shall be deemed to be a reference
to such section as amended or altered from time to time. SCHEDULE.
FORMS.
FORM NO. 1.
HONGKONG. Requisition for particulars as to tenements.
THE RATING ORDINANCE, 1901- ASSESSMENT FOR THE YEAR 19 .
1st july to 30th june.
to
in pursuance of the rating ordinance, 1901, I requrie you to
furnish me with the particulars relating to these tenements in the manner specified
below, and return the same to me at within 10 days from the date hereof.
dated the day of , 19 (signed)
assessor.
RETURN OF HOUSES, BUILDINGS, AND LANDS IN HONGKONG OF WHICH THE UNDERSIGNED IS OWNER
OR OCCUPIER.
Dated the day of 19 . (signed)
owner[or occupier]
note - every person who knowingly furnishes any false or incorrect particulars is
liable to a penalty not exceeding $100 for each tenement
in respect of which such false or incorrect particulars are furnished.
if the above information is not furnished within 10 days, no appeal from the
assessment will be allowed. FORM NO.2.
Requisition for Particulars as to Pier.
HONGKONG.
THE RATING ORDINANCE, 1901. - ASSESSMENT FOR THE YEAR 19.
To
in pursuance of the rating ordinance, 1901, I require you to furnish me
with the particulars relating to this pier in the manner specified below, and
return the same to me at within 10 days from the date
hereof.
dated the day of , 19 .
(signed) assessor.
PARTICULARS AS TO THE PIER OPPOSITE MARINE LOT NO. ,
OWNED BY
1 state the length, breadth, and superficial area of the pier
2 how must of the length or breadth is available for the
berthing of vessels?
3 how many steamers or other vessels made use of the pier
for the 12 months ending ?
4 what was the average toll charged for each?
5 is the wharf used for packing merchandise?
6 what is the crown rent?
7 what is the state of repair?
8 what do you consider a fair annual rental (gross)?
9 have you allowed for the value of the pier in making a
return of the value of any other tenement; if so, name such
tenement and state to what extent such addition to its value
was made?
dated the day of , 19 .
(signed)
occupier.
NOTE- The term 'pier' includes 'wharf.'
FROM NO.3.
Notice requiring permission to enter tneement.
HONGKONG.
THE RATING ORDINANCE, 1901. - ASSESSMENT FOR THE YEAR 19 .
To occupier of
I hereby give you notice, under the provisions of section 4 of the rating
ordinance, 1901, that I require permission to enter upon the above tenement for the purpose of inspecting the same, so as to enable me to fix the valuation
thereof for the year 19 ; and that I intend to enter upon the said tene-
ment on the day of , 19 , between the hours of and .
dated the day of , 19 .
(signed)
assessor.
FORM NO. 4.
Declaration of Errors in valuation List.
HONGKONG.
THE RATING ORDINANCE, 1901.
permission is requested to make the following corrections in the valuation
list for the year 19 . I declare that such corrections are of clerical errors
only, and that the values as so corrected are, to the best of my knowledge
and belief, full and fair valuations of the tenements named below, and are
correct in every particular.
(signed)
assessor.
declared before me
the day of , 19 .
(signed)
justice of the peace.
approved the day of , 19 .
(signed)
governor. FORM NO.5.
Notice of valuation.
HONGKONG.
THE RATING ORDINANCE, 1901. - VALUATION FOR THE YEAR 19 .
1st july to 30th june.
to owner or occupier of the tenements mentioned below.
you are hereby informed that the tenements specified below have been
assessed to the rates for the above year at the rateable values separately
entered against them.
date the day of , 19 .
(signed)
assessor.
FORM NO 6.
application for refund of Rates.
THE RATING ORDINANCE, 1901.
APPLICATION FOR REFUND OF REATES.
Hongkong, , 19 .
Sir,
I request that you will refund the rates paid on the tenements and for the
periods named below. notice has already been given to you that those tenements
wer vacant during the periods stated, which do not include any broken month, and the rates in question were paid into the colonial treasury in
advance during the 1st month of the quarter.
I am, &c.
(signed)
owner [or agent.]
to the colonial treasurer.
*received the above amount the day of , 19 .
(signed)
owner[or agent.]
NOTE - If there are more houses than can be entered on the above from, write on the
back of this. this application must be made during the 1st 15 dys after the expiraation
of the quarter during which the tenements wer vacant.
*this receipt must not be signed until the claim has been allowed by the colonial treasury.
A.D. 1901. Ordinance No. 8 of 1901.
Short title. Interpretation of terms. No. 11 f 1899. Appointment of Assessor, etc. Powers of Assessor. Schedule: Form Nos. 1 and 2; Form No. 3. Mode of valuation Application by owner for extension of time for making return of annual value. Making of general annual valuation of tenements. Powers of Governor-in-Council. Making of list of tenements and valuations. Verification of list. Correction of errors. Schedule: Form No. 4. Giving of notice of first or altered valuation. Schedule: Form No. 5. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Ground of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Giving of notice of valuation. Schedule: Form No. 5. Payment of rates. Right of appeal against interim valuation, and proceedings thereon. Amount of rates in different places. No. 5 of 1890. Rates on piers. No. 11 of 1899. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule: Form No. 6. Right of appeal against refusal of refund. Effect of want of notice of tenement being unoccupied. Exemption of certain tenement from rateability. Barring of other exemptions. Obligation on owner, etc., of tenement of allow numbering of it. Maintenance of number. Penalties for offences against the Ordinance. Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by reason of being interested in rates. Making of regulations. Explanation of reference in s. 17 of the Waterworks Ordinance, 1890. No. 5 of 1890. Section 4. Section 4. Section 11. Sections 12 and 26. Section 36.
Rating
AN ORDINANCE to consolidate and amend the laws relating
to rating. [1st aprist, 1901.]
BE it enacted by the governor of hongkong, with the advicie and
consent of the legislative council thereof, as follows:-
1 this ordinance may be cited as the rating ordinance, 1901.
2 in this ordinance, unless the context otherwise requires,-
'annual valuation' means a general valuation fo the rateable
tenements in the whole colony, or any part thereof, to be made
yearly under this ordinance: 'hill district' means any part of the island of hongkong above
the 600 feet contour, except chinese villages:
'interim valuation' means a valuation made at any time of any
tenement which may have been increased or reduced in value since
the last valuation thereof, whether by building, destruction of
building, or other alteration in the structural condition of such
tenement, or which, being rateable, in not already rated:
'list' means the annual valuation list provided for by this ordinance:
'machinery' means machinery used for purely industrial or manufacturing
purposes, but does not inclued lifts and machinery used as
adjuncts to any tenements occupied as offices, dwellings, or hotels.
in making, however, any valuation of such lifts and machinery,
the assessor shall deduct the expenses of working such lifts and
machinery from the rateable value thereof, if such expenses are paid
by the landlord:
'owner' means the holder of any tenementdirect from the crown,
whether udner lease, licence, or otherwise, or the immediate landlord
of any tneement, or the agent of any such holder or landlord who
is absent or under disability:
'pier' includes 'wharf':
'rateable vaule' means the rent at which anytenement might
reasonably be expected to let, at the time of the valuation, from
year to year, if the tenant undertook to pay all usual tenants' rates
and taxes, and if the landlord undertook to pay the crown rent
and the costs of repairs and insurance, with any other expenses
necessary to maintain the tneement in a state to command that
rent. such rateable value shall not include the value of any
machinery upon or in the tenement. in the case of buildings let
to more than one occupier, there may be deducted from the total
annual rent of the whole tnement, estimated as aforesaid, a sum
not exceeding 20 per cent. of the whole as an allowance for
such portions of such buildings as may reasonably be expected to be
unleet from time to time during the ensuring year, and the remainder
shall be reateable value:
'tenement' means any land, with or without buildings, which is
held or occupied as a distinct or separate holding or tenancy, or
any pier or wharf in the waters of the colony, except such as are
exempted by section 17 of the piers ordinance, 1899:
'unoccupied' when applied to a tenement, means while such
tenement is put to no beneficial use, and, when applied to a building,
means while such building is neither used for storage of any goods
or chattels nor used for habitation, except by a caretaker: 'vicoria' means the city of victoria, of which the following shall
be the boundaries:--
north- the harbour;
south - a contour of the hill-side six hundred feet above the
level of the sea;
east- a straight line from the centre of the nullah crossing the
shaukiwan road at the south-west corner of causeway bay to
the wongnaichong public school-house produced southward
until it meets the sourthern boundary; and
west- mount davis:
'year' means the period from the 1st day of july in any calendar
year to the 13th day of june next following, or any other period
of 12 months fixed by the governor-in-council.
the assessor.
3 the governor-in-council may from time to time appoint an
assessor and such assistant assessors as he may deem necessary for the
purposes of this ordinance, and may allow them such remuneration as
he thinks fit.
4 the assessor may-
(1) serve the owner or occupieer of any tenement with the form no.
1 or the form no.2 in the schedule to this ordinance, as the case
may be, and require him to furnish, within 10 days, the paruticulars
therein specified;
(2) from time to time enter into and upon any tenement for the
purpose of making a valuation thereof, and take such measurements
and other particulars as he may deem necessary for the purposes of
such valuation;
(3) call upon such owner or ocupier to exhibit to him all receipts for
rent, rent-books, accounts, or other documents whatever connected
with the rent or value of such tenement; and
(4) serve on such owner or occupieer a written notice, as in the form
No.3 in the said schedule, requiring permission to enter; and,
after 24 hours from the delivery of such notice, may, at
any time during the daytime, enter into and upon the said tenemet,
and take measurements and other particulars, as hereinbefore provided, and may
use force to effect such entry, if necessary, doing no
more damage than is necessary for the purpose.
5 the assessor shall separately estimate the rateable value of each
tenement, except in the following cases:-
(1) whenever the value of a tenement is affected by the value of another tenement contiguous to it or separted only by a road-way,
and both tenements are owned by the same person, the 2 tenements
may be valued together; and
(2) when 2 or more tenements are so built that their floors overlap
or are intermixed, they may valued as one tenement, the rates
be charged against any one of the owners, who may be required
to adjust their respective shares of payment of such rates amongst
themselves.
return of annual value.
6 any owner of a tenement occupied by himself for which no rent
passes, or any owner of more than tne tnements, may, within 10 days
from the service on him of the form No.1 or the form No.2 in the
schedule to this ordinance, as providied by section 4, apply in writing
to the assessor for an extension of the time allowed for returning such
form, stating his reasons for the application, and the assessor may grant
such extension oftime, not exceeding 28 days additional, as to him
may appear reasonable.
annual valuation.
7 the assessor shall make in each year, before the 13th day of april
or as soon thereafter as may be, a valuaton of the tenements in
the clony, or of such part thereof as the governor-in-council may
direct.
8 the governor-in-council may-
(1) fix any other day as the day before which (or as soon thereafter
as may be) the valuation shall be finished; and
(2) adopt any valuation at any time existing, either wholly or in part,
as the valuation for the ensuing year or any part thereof; and
shall cause notice of such adoption, and of the extent thereof, to be
published in the gazette. any existing valuation so adopted shall,
for the purposes of appeal, be considered a new valuation.
9 as soon as the said valuation is completed, the assessor shall make
out a list ofthe several tenements assessed and of their respective
aluations, and shall deliver the same to the colonial secretary.
10 the assessor shall make and subscribe, in the presence of the
colonial secretary, a declaration to the effect that the list contains a true
account of all valuations made by him, and that the same is, to the best
of his knowledge and belief, complete and correct in every respect, and
thereafter the colonial secretary shall deliver the list to the colonial
treasurer. 11(1) after the list has been so declared and delivered, no alteration
shall be made in it, except as provided by sections 23 and 25 or to
correct merely clerical errors.
(2) such errors shall be declared by the assessor before a justice of
the peace in the form No.4 in the schedule to this ordinance,
which shall be submitted to the governor, who may, in his discretion,
approve such corrections or any of them, and without whose written
sanction no such correction shall be made.
12(1) when any tenement isvalued for the first time, or when
any existingvaluation is altered, the assessor shall, within 14 days
after the completion of the valuation, serve notice in writing on the
owner, or on the occupier, if the owner or his agent cannot be found, of
such valuation having been made and of the amount thereof.
(2) such notice may be given in the form N.5 in the sechedule to
this ordinance: provided that this section shall not apply to valuations
of tenements in chinese villages.
13 the omission to serve such notice shall not invalidate any valuation
or relieve any person from the payment of rates.
14 the list, or an examined copy thereof, shall be open to inspection at
the colonial treasury during office hours for 21 days, of which
notice shall be previously given in the gazette and at least one english
and one chinese public newspaper; and any owner or occupier of any
tenement included in such list may, during such 21 days, take
any extract therefrom.
15 the colonial secretary, on receipt of the list of chinese tenements for
each country district, shall cause a copy thereof to be amde in chinese
(stating only the number of each house, its valuation, and the annual
rates) and to be exhibited in a conspicuous place in the principal village
of each district during the 21 days above mentioned.
appeal against valuation.
16(1) any person who is aggrieved on any of the following
grounds, namely,-
(a) that any tenement for which he is rateable is valued beyond its
rateable value; or
(b) that any tenement is assessed which is not rateable; or
(c) that any person who, or any tenement which, ought to be
inserted in the list is omitted therefrom; or
(d) that any tenement is valued therein below its rateable value,
may, during the 21 days during which the list is open for inspection, lodge with the registrar of the supreme court a notice of
appeal to the court in its summary jurisdiction.
(2) if an existing valuation has been adopted under section 8(2),
such period of 21 days shall be reckoned from the date of
the gazette in which notice of such adoption is published.
(3) the assessor shall be the respondent in any appeal under this
section or under section 28.
17 the notice of appeal shall state fully the grounds on which the
appeal is made, and the appellant shall, also within the period of 21 days
hereinbefore mentioned, cause a copy thereof to be served on
the assessor.
18 when the appeal is in relation to any tenement not the property
or in the occupation of the appellant, the appellant shall, within the same
limit of time, cause a copy of the notice of appeal to be served on the
person intersted in the result of the appeal, and such person may be
heard on the appeal.
19 the appellant shall prosecute his appeal within one month from
the expiration of the aforesaid period of 21 days, and, if he fails
to do so, his right to appeal shall lapse.
20 o nthe fixing by the court of a day for hearing the appeal, the
appellant shall forthwith give notice thereof to the assessor.
21 the appeal shall not be entertained by the court if it is shown,
to the satisfaction of the judge,-
(1) that any of the provisions of sections 16 to 20, inclusive, have not
been complied with the appellant; or
(2) that the appellant or his agent knowingly furnished false or
incorrect particulars to the assessor, in the form No.1 or the form No.2
in the schedule to this ordinance, for the purposes of the
valuation against which the appeal is made; or
(3) that the appellant refused or neglected to supply the information
required by section 4 within 10 days of a demand for the same.
22 in any case in which an appeal might be disallowed under sub-
section (3) of the last preceding section, the judge may, nevertheless,
hear the appeal, if it appears-
(1) that the omission to give the required information arose from the
absence or disability of the appellant or other unavoidable cause; or
(2) that application was made to the assessor under section 6 for an
extension of time, and was refused without just causse, or that the
time allowed was not, in theopinion of the court, of reasonable
length. 23(1) the court, on proof that the notices required by section 16
to 20, inclusive, were given within the time fixed by those sections, shall
hear and determine the matter of the appeal in a summary way, and
may make such order therein as it thinks proper, with or wihtout costs
to any party; and may direct the colonial treasurer to amend the list in
any manner.
(2) the order of the court shall be final and conclusive.
interim valuation.
24 the assessor may at any time make an interim valuation of any
tenement.
25 the assessor shall notify the colonial treasurer of the amount of such
valuation, and the colonial treasurer shall cause the same to be
inserted in the list.
26(1) the assessorshall, without delay, serve on the owner of
such tenement, or on the occupier, if the owner cannot be found, notice,
in the form No.5 in the schedule to this ordinance, of such valuation
having been made and of the amount thereof.
(2) no rates shall be recoverable in respect of such tenement until
such notice has been served.
27 the rates assessed shall be payable from the first day of the
month next following the assessment, and shall thereafter continue to be
payable quearterly.
appeal against interim valuation.
28(1) any person who is aggrieved by any interim valuation, on
the ground that the tenement assessed is not rateable under this ordinance or
that it is valued beyond itsrateable value, may appeal to the
supreme court in its summary jurisdiction, whereupon sections 16 to
23, inclusive, shall apply in relation to such appeal.
(2) the period of 21 days mentioned in those sections shall
be taken to be 21 days from the service on the owner or occupier
of the tenement of notice as in the form No.5 in the sechedule to this
ordinance, or, in case such notice was not received by such owner or
occupier, 21 days from the 1st demand upon him to pay the
rates to which the appeal has reference.
rating.
29(1) after the time for appealing has expired, the following
percentages on the valuation of every tenement enumerated in the list
shall be payable as rates from the 1st day of july in each year or from such other day as may from time to time be fixed by the governor-in-council,
namely, for any tenement-
(a) in the city of victoria...........................13 per cent.
(b) in that portion of the hill district bounded on
the north, south, and west by the 600-feet contour,
and on the east by a line drawn north and
south passing through the wanchai gap; and in
such other portion of the hill district as may here-
after by order of the governor, be notified in the
gazette................................................10 3/4 per cent.
(c) in the remaining portion of the hill district...... 8 3/4 per cent.
(d) in yaumati, kowloon point, junghom, and
hunghom west nos. 1 to 26...............................12 1/4 per cent.
(e) in hunghom west nos. 1 to 26........................ 8 3/4 per cent.
(f) in mongkok tsui.....................................10 1/2 per cent.
(g) in causeway bay, kau kan ok, po kau wat,
san tsun (otherwise tai hang) shaukiwan, shaukiwan
west, whitfeild (including north point),
soo kon po, tsing shui ma tau, tung lo wan, wongnaichong,
kwat chuen lung, sai wan ho, shaukiwan road, wongkok tsui,
aberdeen, and hok un..................................... 9 per cent.
(h) in any other place....................................7 per cent.
(2) out of the rates levied in the city of victoria and out ofthe
rates levied in any other district or place where water is supplied by the
water authority under the provisions of the waterworks ordinance,
1890, an ammount not exceeding two per cent. of the valuation for the
time being on the tenements in such city, district, or place may, in the
discretion of the governor, be carried to the credit of the 'water account'
mentioned in section 17 of the said ordinance.
30(1) on the valuation of piers not exempted by section 17 of
the piers ordinance, 1899, wherever such piers may be situate a total
charge of 7 per cent. shall be payable.
(2) when such piers are within the city of vicitoria, and are valued
in conjunction with adjoining tenements under section 5, the assessor
shall make a suitable deduction, not exceeding 45 per cent., frrom
the full rateable value of each pier, which may then be assessed as if it
formed part of the adjoining tenement.
31(1) the rates provided for in sections 29 and 30 and the districts
to which they apply may from time to time be altered by resolution of
the legislative council.
(2) if any such resolution is passed, the governor shall fix a date for
its coming into effect. payment and recovery of rates.
32 the above rates shall be paid queaterly in advance at the colonial
treasury within the 1st month of each quarter, and the times appointed
for such payment shall be notified queaterly by the colonial treasurer
in the gazette.
33(1) the owners and occupiers of all tenements shall be liable to
the crown for payment of the rates assessed thereon, but the same shall
be deemed an occupier's rate, and, as between the owner and occupier of
any tenement, shall, in the absence of any agreement to the contrary, be
borne by the occupier; and the amount thereof, if paid by the owner,
may be recovered by him from the occupier in an action for money paid
to this use or, if he is stil in occupation of the tenement, by distress in
the same manner as for rent.
(2) the provisions of this section shall equally apply to the recovery
of rates paid by one owner on account of another under section 5 (2).
34 if any person fails to pay any rates for which he is liable, within
one month after the day notified in th gazette as teh last day for payment,
the colonial treasurer may recover the same by action in the
supreme court in its summary jurisdiction, together with interest at
the rate of 8 per cent. per annum from the day when such rates ought
to have been paid until the day of payment.
refund of rates.
35 refund of rates may be made subject to the following rule,
namely, whenever any tenement is unoccupied during one or more
entire months of any quarter in respect of which the rates upon such
tenement were paid in advance within the 1st month of such quarter,
the colonial treasurer shall, subject to the provisions of section 36, refund
the rates for such months: provided that no refund of rates shall be made
in respect of the non-occupation of any portion less than the whole of
any land or building which may have been assessed as a separate
tenement.
36 a refund may be obtained in the following manner:-
(1) the owner of any tnement may give notice to the colonial
treasurer that such tenement is vancant not later than the fifteenth
day of any month from the 1st day of which it is intended to claim
such refund;
(2) so long as such tenement remains continuously unoccupied, no further notice
shall be required, but after the re-occupation of such tneement, notice of any subsequent vacancy shall again be required,
as provided in th preceding sub-section;
(3) the person claiming the refund may, within 15 days after the
expiration of the quarter during which the tenement has been unoccupied,
apply to the colonial treasurer, in the form No.6 in the
schedule to this ordinance, for such refund; and
(4) the colonial treasuer may refund the rates for one or more entire
months during such quarter, if due notice has been given, and if the
colonial treasurer is satisfied that the tenement was unoccupied
during such months, which he shall asxertain by causing it to be
actually inspected from month to month.
37 any person who is aggrieved by a refusal on the part of the colonial
treasurer to refund rates may apply to the supreme court in its summary jurisdiction,
and the court may adjudicate upon a petition for a
refund of rates, although the claim exceeds one thousand dollars, and for
the purpose of such adjudication may receive any evidence it thinks fit.
38 the petitioner shall not recover if the notice required by section
36 has not been given, the burden of proof whereof shall lie on him.
exemptions from rates.
39(1) tenements below the rateable value of such minimum
amount as may be fixed by the governor-in-council from time to time
and notified in the gazette shall not be rateable.
(2) the following tenements, so long as they are not occupied in any
way of gain or pecuniary profit, shall not be rateable:-
(a) almshouses;
(b) art schools or art galleries;
(c) cemeteries;
(d) charitable dispensaries;
(e) free libraries;
(f) government premises, whether imperial or colonial;
(g) hospitals;
(i) places of worship;
(j) rifle ranges;
(k) schools; and
(l) the city hall.
40 except as provided by the last preceding section, no exemption
from rates shall be allowed. numbering of tenements.
41 every owner or occupier of any tenement shall allow such tenement
to be numbered with such number and in such manner as the
assessor may from time to time direct.
42 the owner or occupier of such tenement shall allow the maintenance or
alteration of such number to the satisfaction of the assessor,
and shall not alter, conceal, remove, deface, or obliterate it.
offences.
43 the penalties hereinafter mentioned for offences against this
ordinance shall be recoverable in a summary way befor a magistrate
at any time within 2 years from the commission of the offence. these
offences and penalties are as follows:-
(1) every owner or occupier of a tenement who refuses or neglects to
furnish the particulars requried under section 4 shall be liable to a
penalty not exceeding $100 .
(2) every person who knowingly furnishes any false or incorrect
particulars specified in the form No.1 or the form No.2 in the
schedule to this ordinance shall be liable to a penalty not exceeding
$100 for each tenement in respect of which such
false orincorect particulars are furnished;
(3) every owner or occupier of a tenement who refuses to exhibit,
when required, to the assessor any receipt for rent, or any book or
other document relevant to the valuation, shall be liable to a penalty
not exceeding $100.
(4) every person who prevents, hinders, or obstructs the assessor from
entering, inspecting, and measuring any tenement, after delivery of
due notice of his intention to do so and after the lapse of 24 hours
from such notice, shall be liable to a penalty not exceeding
$100.
(5) every person who prevents, hinders, or obstructs the numbering,
or the maintenance or alteration of the number, of any tenement
shall be liable to a penalty not exceedin $25 .
(6) evey person who concelas, removes, defaces, or obliterates the
number of any tenement shall be liable to a penalty not exceeding
$10; and alos, in a case where such concealment or obliteration
arises from the act of the owner or occupier of such tenement,
shall be liable to a penalty of one dollar for each day during which
it is continued; and
(7) every person who gives any notice required by section 36 which is knowingly false or incorrect shall be liable to a penalty not exceeding
$100.
miscellaneous provisions.
44(1) any notice required by this ordinance to be served on the
owner or occupier of any tenement shall be served on the owner of such
tenement if he can be found, or, if not, on the occupier.
(2) service on the owner may be effected by leaving such notice at
his usual address or by sending it to such address through the post.
(3) service on the occupier may be effected by leaving such notice at
the tneement or by sending it to such tenement through the post.
45 a receipt for any notice signed or stamped by any officer of the
post office shall be prima facie evidence of the service of such notice at
its address, exceipt for the purposese of section 26.
46 no misnomer or inaccurate description of any person, place, or
tenement, in any document requirred for the purposes of this ordinance,
nor any mistake, informality, or omission committed in any proceeding
had hereunder, shall invalidate or prejudice such document or proceeding
or in any wise affect the execution of this ordinance: provided that
such person, place, or tenement is designated in such document or proceeding to
common intent and understanding, and that such mistake,
informality, or ommission is not of such a nature as to prevent the requirements
of this ordinance from being substantially complied with.
47 no judge shall be incapable of acting in his judicial office in any
proceeding, whether commenced before or after the commencement of
this ordinance, by reason of his being, as one of several ratepayers or
as one of any other class of persons, liable in common with others to contribute
to or to the benefited by any rate which may be increased,
diminished, or in any way affected by such proceeding.
48(1) the governor-in-council may from time to time make,
alter, and repeal regulations for the better carrying out of the provisions
of this ordinance.
(2) all such regulations shall have be published in the gazette, and, when
so published, shall have the force of law.
49 the reference to the rating ordinance for the time being in force
in section 17 of waterworks ordinance, 1890, shall be deemed to be
a reference to section 29 of this ordinance, and if section 29 is hereafter
amended, or the rates provided thereby are altered by resolution of the
legislative council, the said reference shall be deemed to be a reference
to such section as amended or altered from time to time. SCHEDULE.
FORMS.
FORM NO. 1.
HONGKONG. Requisition for particulars as to tenements.
THE RATING ORDINANCE, 1901- ASSESSMENT FOR THE YEAR 19 .
1st july to 30th june.
to
in pursuance of the rating ordinance, 1901, I requrie you to
furnish me with the particulars relating to these tenements in the manner specified
below, and return the same to me at within 10 days from the date hereof.
dated the day of , 19 (signed)
assessor.
RETURN OF HOUSES, BUILDINGS, AND LANDS IN HONGKONG OF WHICH THE UNDERSIGNED IS OWNER
OR OCCUPIER.
Dated the day of 19 . (signed)
owner[or occupier]
note - every person who knowingly furnishes any false or incorrect particulars is
liable to a penalty not exceeding $100 for each tenement
in respect of which such false or incorrect particulars are furnished.
if the above information is not furnished within 10 days, no appeal from the
assessment will be allowed. FORM NO.2.
Requisition for Particulars as to Pier.
HONGKONG.
THE RATING ORDINANCE, 1901. - ASSESSMENT FOR THE YEAR 19.
To
in pursuance of the rating ordinance, 1901, I require you to furnish me
with the particulars relating to this pier in the manner specified below, and
return the same to me at within 10 days from the date
hereof.
dated the day of , 19 .
(signed) assessor.
PARTICULARS AS TO THE PIER OPPOSITE MARINE LOT NO. ,
OWNED BY
1 state the length, breadth, and superficial area of the pier
2 how must of the length or breadth is available for the
berthing of vessels?
3 how many steamers or other vessels made use of the pier
for the 12 months ending ?
4 what was the average toll charged for each?
5 is the wharf used for packing merchandise?
6 what is the crown rent?
7 what is the state of repair?
8 what do you consider a fair annual rental (gross)?
9 have you allowed for the value of the pier in making a
return of the value of any other tenement; if so, name such
tenement and state to what extent such addition to its value
was made?
dated the day of , 19 .
(signed)
occupier.
NOTE- The term 'pier' includes 'wharf.'
FROM NO.3.
Notice requiring permission to enter tneement.
HONGKONG.
THE RATING ORDINANCE, 1901. - ASSESSMENT FOR THE YEAR 19 .
To occupier of
I hereby give you notice, under the provisions of section 4 of the rating
ordinance, 1901, that I require permission to enter upon the above tenement for the purpose of inspecting the same, so as to enable me to fix the valuation
thereof for the year 19 ; and that I intend to enter upon the said tene-
ment on the day of , 19 , between the hours of and .
dated the day of , 19 .
(signed)
assessor.
FORM NO. 4.
Declaration of Errors in valuation List.
HONGKONG.
THE RATING ORDINANCE, 1901.
permission is requested to make the following corrections in the valuation
list for the year 19 . I declare that such corrections are of clerical errors
only, and that the values as so corrected are, to the best of my knowledge
and belief, full and fair valuations of the tenements named below, and are
correct in every particular.
(signed)
assessor.
declared before me
the day of , 19 .
(signed)
justice of the peace.
approved the day of , 19 .
(signed)
governor. FORM NO.5.
Notice of valuation.
HONGKONG.
THE RATING ORDINANCE, 1901. - VALUATION FOR THE YEAR 19 .
1st july to 30th june.
to owner or occupier of the tenements mentioned below.
you are hereby informed that the tenements specified below have been
assessed to the rates for the above year at the rateable values separately
entered against them.
date the day of , 19 .
(signed)
assessor.
FORM NO 6.
application for refund of Rates.
THE RATING ORDINANCE, 1901.
APPLICATION FOR REFUND OF REATES.
Hongkong, , 19 .
Sir,
I request that you will refund the rates paid on the tenements and for the
periods named below. notice has already been given to you that those tenements
wer vacant during the periods stated, which do not include any broken month, and the rates in question were paid into the colonial treasury in
advance during the 1st month of the quarter.
I am, &c.
(signed)
owner [or agent.]
to the colonial treasurer.
*received the above amount the day of , 19 .
(signed)
owner[or agent.]
NOTE - If there are more houses than can be entered on the above from, write on the
back of this. this application must be made during the 1st 15 dys after the expiraation
of the quarter during which the tenements wer vacant.
*this receipt must not be signed until the claim has been allowed by the colonial treasury.
A.D. 1901. Ordinance No. 8 of 1901.
Short title. Interpretation of terms. No. 11 f 1899. Appointment of Assessor, etc. Powers of Assessor. Schedule: Form Nos. 1 and 2; Form No. 3. Mode of valuation Application by owner for extension of time for making return of annual value. Making of general annual valuation of tenements. Powers of Governor-in-Council. Making of list of tenements and valuations. Verification of list. Correction of errors. Schedule: Form No. 4. Giving of notice of first or altered valuation. Schedule: Form No. 5. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Ground of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Giving of notice of valuation. Schedule: Form No. 5. Payment of rates. Right of appeal against interim valuation, and proceedings thereon. Amount of rates in different places. No. 5 of 1890. Rates on piers. No. 11 of 1899. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule: Form No. 6. Right of appeal against refusal of refund. Effect of want of notice of tenement being unoccupied. Exemption of certain tenement from rateability. Barring of other exemptions. Obligation on owner, etc., of tenement of allow numbering of it. Maintenance of number. Penalties for offences against the Ordinance. Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by reason of being interested in rates. Making of regulations. Explanation of reference in s. 17 of the Waterworks Ordinance, 1890. No. 5 of 1890. Section 4. Section 4. Section 11. Sections 12 and 26. Section 36.
Abstract
A.D. 1901. Ordinance No. 8 of 1901.
Short title. Interpretation of terms. No. 11 f 1899. Appointment of Assessor, etc. Powers of Assessor. Schedule: Form Nos. 1 and 2; Form No. 3. Mode of valuation Application by owner for extension of time for making return of annual value. Making of general annual valuation of tenements. Powers of Governor-in-Council. Making of list of tenements and valuations. Verification of list. Correction of errors. Schedule: Form No. 4. Giving of notice of first or altered valuation. Schedule: Form No. 5. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Ground of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Giving of notice of valuation. Schedule: Form No. 5. Payment of rates. Right of appeal against interim valuation, and proceedings thereon. Amount of rates in different places. No. 5 of 1890. Rates on piers. No. 11 of 1899. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule: Form No. 6. Right of appeal against refusal of refund. Effect of want of notice of tenement being unoccupied. Exemption of certain tenement from rateability. Barring of other exemptions. Obligation on owner, etc., of tenement of allow numbering of it. Maintenance of number. Penalties for offences against the Ordinance. Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by reason of being interested in rates. Making of regulations. Explanation of reference in s. 17 of the Waterworks Ordinance, 1890. No. 5 of 1890. Section 4. Section 4. Section 11. Sections 12 and 26. Section 36.
Short title. Interpretation of terms. No. 11 f 1899. Appointment of Assessor, etc. Powers of Assessor. Schedule: Form Nos. 1 and 2; Form No. 3. Mode of valuation Application by owner for extension of time for making return of annual value. Making of general annual valuation of tenements. Powers of Governor-in-Council. Making of list of tenements and valuations. Verification of list. Correction of errors. Schedule: Form No. 4. Giving of notice of first or altered valuation. Schedule: Form No. 5. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Ground of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Giving of notice of valuation. Schedule: Form No. 5. Payment of rates. Right of appeal against interim valuation, and proceedings thereon. Amount of rates in different places. No. 5 of 1890. Rates on piers. No. 11 of 1899. Power to alter amount of rates. Mode of payment of rates. Liability for payment of rates. Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Schedule: Form No. 6. Right of appeal against refusal of refund. Effect of want of notice of tenement being unoccupied. Exemption of certain tenement from rateability. Barring of other exemptions. Obligation on owner, etc., of tenement of allow numbering of it. Maintenance of number. Penalties for offences against the Ordinance. Mode of service of notice. Proof of service of notice. Misnomer, etc., not to affect execution of the Ordinance. Judge not to be incompetent by reason of being interested in rates. Making of regulations. Explanation of reference in s. 17 of the Waterworks Ordinance, 1890. No. 5 of 1890. Section 4. Section 4. Section 11. Sections 12 and 26. Section 36.
Identifier
https://oelawhk.lib.hku.hk/items/show/743
Edition
1901
Volume
v2
Subsequent Cap No.
116
Cap / Ordinance No.
No. 6 of 1901
Number of Pages
17
Files
Collection
Historical Laws of Hong Kong Online
Citation
“RATING ORDINANCE, 1901,” Historical Laws of Hong Kong Online, accessed November 16, 2024, https://oelawhk.lib.hku.hk/items/show/743.
