RATING ORDINANCE, 1901

RATING ORDINANCE, 1901

No. 6 of 1901.

To consolidate and amend the laws relating to Rating.

1. The Rating Ordinance, 1901.

2. In this Ordinance,-

[Ist April, 1901.]

---Annual valuation--- means a general valuation of the rateable
tenements in the whole Colony, or any part thereof, to be made
yearly under this Ordinance :
---Hill district---means any part of the Island of llongkong above
the 700-feet contour, except Chinese villages :
---Interim val-iiation---means 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 build-
ing, or other alteration in the structural condition of siicb tenement,
or which, being rateable, is not already rated :
---List--- means the annual valuation list provided for by this
Ordinance :
' Machinery--- means machinery used for purely industrial or
manufacturing purposes, but does not include lifts and machinery
used as adjunicts 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 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 land-
lord who is absent or under disability :

As anerideld by No. 41 of 1902, No. 81 of 1911, No. 50 of 1911,
No, 1 of 1912, Nor 43 of 1912 and No. 43 of 1912 Supp. Sched.





Pier ' includes wharf ' :
Rateable value means the rent at which any tenement might
reasonably be expected to let, at the time of the valuation, from
year to year, if the tenant undertook to pay all usual tenants' rates
and taxes, and if the landlord undertook to pay the Crown rent and
the costs of repairs and insurance, with any other expenses necessary
to maintain the tenement in a state to command that rent. Such
rateable value shall not include the value of any machinery upon
or in the tenement. In the case of buildings let to more than one.
occupier, there may be deducted from the total annual rent of the
whole teneniciA, estimated as aforesaid, a sum not exceeding 20
per cent. of the whole as ,in allowance for such portions of such
buildings as may reasonably he expected to be unlet from time to
time during the ensuing year, and the remainder shall be the rate-
able value
Tenement---means any land, with or without bluildings, which
is held or occupied as a distinct or separate holding or tenancy,
except piers :
---Unoccupied,- when applied to a tenement, means while such
tenement is put to no beneficial use, and, when applied to a build-
ing, means while such building is neither used for storage of any
goods or chattels nor used for habitation, except by a caretaker:
' Year---means the period from Ist July in any year to 30th June
next following, or any other period of 12 months fixed by the
Governor-in-Council.

The Assessor.
3. The Governor may 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 occupier of any tenement with form 1 in
the schedule and require him to furnish, within 10 days, the parti-
culars therein specified;
(2) enter into and upon any tenement for the purpose of ma king
a valuation thereof, and take such measurements and other parti-
culars as he may deem necessary for the purposes of such valuation;

As amended by No. 12 of 1910 and No. 50 of 1911.
As amended by No. 50 of 1911 and No. 43 of 1912.





(3) call upon such owner or occupier to exhibit to him all receipts
for rent, rent-books, accounts, or other documents whatever con.
nected with the rent or value of such tenement; and
(4) serve on such owner or occupier a written notice, as in form 2
in the schedule, requiring permission to enter; and, after 24 hours
from the delivery of such notice, may, at any time during the day-
time, enter into and upon the said tenement, and take measure-
ments and other particulars, as hercinbefore provided, and may use
force to effect such entry, if necessary, doing no wore 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 separated only by a road-way,
and both tenements are owned by the same person, the two tene-
ments may be valued together; and
(2) when two or more tenements are so built that their floors
overlap or are intermixed, they may be valued as one tanement,
the rates beine, 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 10 tenements, may, within
10 days from the service on hini of the form 1 in the schedule, as
provided by section 4, apply in writing to the assessor for an exten-
sion of the time allowed for returning such form, stating his reasons
for the application, and the assessor may grant such extension of
time, not exceeding 28 days additional, as to him may appear
reasonable.

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

8. The Governor-in-Council may-

As ammded by No. 50 of 1911, No. 2 of 1912.and No. 43 of 1912.





. (1) fix any other day as the day before which (or as soon there-
after 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
niake out a list of the several tenements assessed and of their respec-
tive valuations, 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 the Colonial Secretary shall deliver the list to the
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 forin 3 in the schedule, which shall be submitted to
the Governor, who may approve any such correction and without
whose written sanction no sitch correction shall be made.

12-(1) When any tenement is valued for the first time, or wh 11 n
any existing valuation 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 form 4 in the schedule : Provid-
ed that the section shall not apply to valuations of tenements in
Chinese villages.

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

As amended by -'No. 50 of 1911 and No. 1 of 1912.
As amended by No. 50 of 1911, No. 1 of 1912, No. 2 of 1912 and
No. 43 of 1912.
As amended by No. 50 of 1911 and No. 48 of 1912.





14. The list, or examined copy thereof, shall be open to inspection
at the 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 tene-
ment 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 made in Chinese (stating only the number of each house, its
valuation, and the annual rates) and to be exhibited in a conspicuous
place in the principal village of each district during the 21 days
above mentioned.

Appeal against Valuation.
16-(1) Any person who is aggrieved on any of the following
grounds,-
(a) that any tenement for which he is rateable is valued beyond
its rateable value; 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 ornitted therefrom; or
(d) that any tenement is valued therein beloss. its rateable value,
may, during the 21 days aforesaid, lodge with the Registrar of the
Supreme Court a notice of appeal to the Court in its Summary
Jurisdiction.

(2) If an existing valuation has been adopted -under section 8 (2),
such period of 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, within the 21 days
aforesaid, cause a copy thereof to be served on the assessor.

18. When the appeal is in relation to any tenement not the pro-
perty or in the occupation of the appellant, he shall, within the 21

* As amended by No.t50 of 1911.
+ As amended by. No. 2 of 1912 and No. 43 of 1012 Supp. Sched.
j As amended by' No. 2 of 1912.





days aforesaid cause a copy of the notice of appeal to be served on
the person interested in the result of the appeal, and such person
may be heard on the appeal.

19. The appellant shall prosecute his appeal within one month
from the expiration of the aforesaid period of 21 days, and, if he fails
to do so, his right to appeal shall lapse.

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

21. The appeal shall not be entertained if it is shown to the
satisfaction of the Judge,-
(1) that any of the provisions of sections 16 to 20, have not been
complied with; or
(2) that the appellant or his agent knowingly furnished false

or incorrect particulars to the assessor for the purposes of the valua-
tion against which the appeal is made; or
(3) that the appellant refused or neglected to supply the in-
formation 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 section, the Judge may, nevertheless, hear
the appeal ' if it appears-
(1) that the omission to give the, required inforination 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 tline, and was refused without just cause, or that
the time allowed was not, in the opinion of the Court, of reasonable
length.

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

As ainended by No. 1 of 1912.
As amended by No. 50 of 1911.
As ainended by, No. 50 of 1911, No. 1 of 1912 and No. 2 of 1912.





Interim Valitation.
24. The assessor may at any time make an interim valuation
any tenement.

25. The assessor shall notify the Treasurer of the amount of such
valuation, and he shall cause the same to be inserted in the list.

26-(1) The assessor shall, without delay, serve on the owner of
such tenement, or on the occupier, if the owner cannot be found,
notice, in form 4 in the schedule, of stich valuation having been
made and of the amount thereof.

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

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

Appeal against Interim Valuatioli.
28-(1) Any person who is aggrieved by any interim valuation,
on the ground that the tenement assessed is not rateable under this
Ordinance or that it is valued beyond its rateable value, may appeal
to the Supreme Court in its Summary Jurisdiction, whereupon
sections 16 to 23 shall apply in relation to such appeal.
(2) The period 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 form 4 in the schedule or, in case such
notice was not received by such owner or occupier, 21 days from
the first demand upon him to pay the rates to -,srhich the appeal has
reference.

Rating.

29. After the time for appealing has expired, the following per-
centages on the valuation of every tenement enumerated in the list
shall be payable as rates from Ist July in each year or from such
other day as may be fixed by the Goverilor-in-Council; namely, for
any tenement-
(a) in the City of Victoria ............13 per cent.



* As amended by No. 50 of 1911 and No. 2 of 1912.
f As arnAded. by No. 50 of 1911 and No. 43 of 1912.
As amended by No. 50 of 1911, No. 1 of 1912 and No. 43 of 1912.
As amended bj No. 43 of 1912.





'b) in that portion of the Hill District bounded on
the north, south, and west by the 700-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, by order of the Governor,
be notified in the Gazette .......13 per cent.
(c) in the remaining portion of the Hill District and
in Quarry Bay
(d) in Yaumati, Mongkoktsui, Kowloon Point,
Hunghom, and Hunghom West
(e) In Tung Lo Wan, Whitfeild and Shaukiwan
Road as far as Inland Lot 1620
(f) In Hok Un and Taikoktsui
(g) lin. the remaining portion of Shaukiwan Road
and in Shaukiwan East and West, Tsing Sbui Ma
Tau, Po Rau Wat, Sai Wan Ho, and Fuk Tsun
Heung ......................................................
(h) In San Tsun or Tai Hang ...........................
(7) In To Ewa Wan
(j) In Aberdeen, Wong Nei Chung, Soo Eon Po,
Hwat Chun Lung, Causeway Bay outside the City
boundary, Ma Tan Wai, Sham Shui Po, and Rowloon
City
(k) in any other place ..............................
[s. 30, rep. No. 43 of 1912.]

83 per cent.

............13 per cent.

121 per cent.
4:
111 per cent.

10j3 per cent.
101 per cent.
2
93 per cent.

9 per cent.
7 per cent.

31.-(1) The rates provided for in section 29 and the districts to
which they apply inay be altered by resolution of the Legislative
Council.
(9) If any such resolution is passed, the Governor shall fix a date
for its coming into effect.

Payinent and Recovery of Rates.
32. The above rates shall be paid quarterly in advance at the
Treasury witbin the first month of each quarter, and the times
appointed for such payment shall be notified quarterly by the
Treasurer in the Gazette.

As amended by No. 50 of 1911 and No. 43 of 1912.
As amended by No. 50 of 1911.





33.--(1) The owners and occupiers of all tenements shall be liable
to the Grown for payment of the rates assessed thereon, but the
same shall be deemed an occupier's rate, and, as between tl;e owner
and occupier of any tenement, shall, in the absence of any agree-
ment to the contrary, be borne by the occupier; and the amount
thereof, if paid by the owner, may be recovered by him froin the
occupier in an action for money paid to his use, or if.he is still in
occupation of the tenement, by distress in the same manner as for
rent.

-(2) The provisions of this section shall eqkially apply to the
recovery of rates paid by one owner on accotint op another tinder
section 5 (2).

34. If any person fails to pay any rates for which lie is liable,
within one month after the day notified in the Gazette as the last
day for payment, the Treasurer inay recover the sailte by action i
the Supreme Court in its Sunimary Jurisdiction, together with
interest at the rate of 8 per cent. per anntirn froin the day when
e.tich rates ought to bave been paid until the day

Refioid of Rates.
35. Refund of rates may be made subject to the following rule,
namely, whenever any tenement is unoccpied during one or more
entire months of any quarter in respect of which the rates upon
such tenement were paid in advance within the first month of such
quarter, the 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 tenement may give notice to the Treasurer
that such tenement is vacant not later than the 15th day of any
month from the first day oE which it is intended to claini such
refund;

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

As amendej by No. 50.of 1911.
As amendea by No. 50 of.1011 and No. 48 of 1912.





such tenement, notice of any subsequent vacancy shall again be
required, as provided in the 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 un-
occupied, apply to.the Treasurer; in form 5 in the schedule, for
such refund; and

(4) the Treasurer may refund the rates for one or more entire
months during such quarters,4f due notice has been given, and if
the Treasurer is satisfied that the tenement was unoccupied during
such months, which he shall ascertain 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
Treasurer to refund rates may apply to the Supreme Court in its
Simimary Jurisdiction, and the Court may adjudicate upon a peti-
tion for a refund of rates, although the claim exceeds 1,000 dollars,
and for the purpose of such adjudication may receive any evidence
it thinks fit.



Exemptions froni Rates.
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.

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

(.2) The following tenements, so long as they are not occupied in
any wa.v for gain or pecuniary profit, shall not be rateable
(a) Alinshouses;
(b) Art schools or Art galleries;
(c) Cemeteries;
(d) Charitable dispensaries;
(c) Free libraries;
(f) Government premises, whether Imperial or Colonial;
(g) Hospitals;
(h) Museums,

As amended by No. 50 of 1911.
As amended by No. 50 of 1911 and No. 43 of 1912.





(i) Places of Worship;
(j) Rifle ranges;
(k) Schools; and
(1) the City Hall.
(3) Any village or area may by resolution of the Legislative
Council be exempted from assessment for rates.

10. Except as provided by the last section, no exemption from
rates shall be allowed.

Numbering of Tenement.
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 direct.

42. The owner or occupier of such tenement shall allow the main-
tenance 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 the following offences
against this Ordinance shall be recoverable in a suninlary way at any
time within 2 years from the con:Mission of the offence':-
(1) every owner or occupier of a tenement who refuses or neglects
to furnish the particulars required under section 4 shall be liable to
a fine not exceeding 100 dollars;
(2) every pe rson who knowingly furnishes any false or incorrect
particulars specIfied in form 1 in the schedule shall be liable to a
fine not exceeding 100 dollars for each tenement in respect of which
such false or incorrect particulars are furnished;
(3) every ow ner or occupier of a tenement who refuses to exhibit,
when required, to t he assessor any receipt for rent, or any book or
other document relevant to the valuation, shall be liable to a fine
not exceeding 100 dollars;
(4) every person who prevents, hinders, or obstructs the assessor
from entering, inspecting, and measuring any tenement, after de-

As amended by No. 50 of 1911.
As,amended by 'No, 80 of 1911, NO, 50 of 1911, No. 1 of 1912,
No. 2 ol 1912, No. 21 of 1912 and No. 48 of 1912.





livery of doc-notice of his intention to do so and after the lapse of
124 hours from such notice, shall be liable to a fine not. exceeding
100 dollars;

(5) every person who prevents, hinders, or obstructs the num-
bering, or the maintenance or alteration of the number, of any
tenement shall be liable to a fine not exceeding 2.5 dollars;
(6) every person who conceals, removes, defaces, or obliterates
the riumber of any tenenient shall.be liable to a fine not exceeding
10 dollars; and also, in a case where such concealment or oblitera-
tion arises from the act of the owner or occupier of such tenement,
shall be liable to a fine of 1 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 fine not
exceeding 100 dollars.

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 tenement 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 facic evidence of the service of such
notice at its address, except for the purposes of section 26.

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





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

48. The Goverrior-in-Council may make regulations for the better
carrying out of the provisions of this Ordinance.

rs, 49, rep. No. 1 of 1912.]

As amended by No. 1 of 1912.
As amended by No. 50 of 1911 and No. 1 of 1912.





SCHEDULE.

Hongkong FOny, No. 1.
Requisitionfor Porticulars as to
THE RATING ORDINANCE, 1901- ASSESSMETNT FOR THE YEAR 19
Ist July to 30th Jime.



TO
In pursuance of the Rating Ordinance, 1901, 1 require yon to furnish me with the particulars relating to these Tenements in
the itinartner specified below, and return the saine to me tit
Dated the day of 19


[ss. 4, 6 & 43.]

within ten (lays from the date hereof. '
(Signed.)Assessor.
RIETURN OF HOUSES, BUILD.INGS, AND LANDS IN HONGKONG OF WHICK THIC UNDERSIGNED IS OWNER OR OCCUPIER.


Owner [or Ocewpiei.].
.Note- Every person who knowingly furnis lies any lable or incorrect particulars is lin ble to a P( nalty Dot exceeding one
tenement in respect of which such false or incorrect particulars are funished. If the above information is not furnished withiin ten days.
no appeal from the Assessment will allowed.





[Is. 4.]

FORM No. 2.
Notice requiring Permission to enter Tenement.

HONGKONG.
THE RATING ORDINANCE, 1901-ASSESSMENT FOR THE YEAR 19

To occupier of

1 hereby give you notice, under the provisions of section 4 of the Rating Ordinance,
1901, that I require permission to enter upon the above tenment 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 tenenient on the dav of
19 , between the hours of and
Dated the day of

[S. 1I.]

HONGKONG.

19

(Signed.) Assessor.
Assessor.
Foam No. 3.
Declaration of Errors in Valuation List.



[S. 11.]

THE RATING ORDINANCE 1901.
Permission is requested to imake 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 so corrected, are, to the best, of iny knowledge and belief, full and fair valtra-
tions of the tenements nanied below, and are correct in every particular.

Declared before me
the day of

(Signed.)


1 Approved the. day of

HONGKONG. FORM No 4
Notice of Valuation



THE RATING ORDINANCE, 1901-VALUATION FOR THE YEAR 19
Ist July to 30th June.
owner or occupier of the lenentents rnentioned below.

You are hereby informed that the tenements specified below have been assessed to

The forms as renumbered by No. 43 of 1912.







the rates for the above year at the rateable values separately entered against them

Dated the day of 19 . -
(Signed.) Assessor.


Folm No. 5.
Application for Refund of Rates.
THE, RATING ORDINANCE 1901.
APPLICATION REFUND OF BATES.
Hongkong, ,19





Sir,

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


1 am, &C.,

(Signed.) Owner [or Agent.]



To the Colonial Treasurer.


* Received the above amount the day of

(Signed.)

' 19 .

Owner [or Agent.)

NOTE-If there are more houses than can be entered on the above form, write on
the back of this. This application must be made during the first fifteen days after the
expiration of the quarter during which the tenements were vacant.
* This receipt must not be signed until the claim has been allowed by the Colonial
Treasury.



No. 7 of 1901. repealed by No. 3 Of~ 1903.

+ The forms as renumbered by No. 43 of 1912.
Short title. Interpretation of terms. Appointment of assessor. Powers of assessor. Mode of valuation. Application by owner for extension of time for making return of annual value. General annual valuation of tenements. Powers of Governor-in-Council. List of tenements and valuations. Verification of list. Correction of errors. Giving of notice of first or altered valuation. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Grounds of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Notice of valuation. Payment of rates. Right of appeal against interim valuation. Amount of rates in different places. Power to alter amount or rates. Mode of payment of rates. Liability for payment of rates. [cf.No.1 of 1883.] Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences anf penalties. Mode of service of notice. Proof of service of notice. Misnomer,etc., not to affect execution of the Ordinance. Judge not to be incompetent by being interested in rates. Regulations.

Short title. Interpretation of terms. Appointment of assessor. Powers of assessor. Mode of valuation. Application by owner for extension of time for making return of annual value. General annual valuation of tenements. Powers of Governor-in-Council. List of tenements and valuations. Verification of list. Correction of errors. Giving of notice of first or altered valuation. Omission to serve notice. List to be open for inspection. Exhibition of list for country district. Grounds of appeal. Notice of appeal. Appeal in relation to property of others. Prosecution of appeal. Notice of hearing. Disallowance of appeal in certain cases. Avoidance of disallowance in certain cases. Hearing of appeal. Making of interim valuation. Entry of valuation. Notice of valuation. Payment of rates. Right of appeal against interim valuation. Amount of rates in different places. Power to alter amount or rates. Mode of payment of rates. Liability for payment of rates. [cf.No.1 of 1883.] Recovery of rates. Rule for refund of rates. Mode of obtaining refund. Right of appeal against refusal of refund. Want of notice that tenement unoccupied. Exemption of certain tenements. No other exemptions. Owner of tenement to allow numbering. Maintenance of number. Offences anf penalties. Mode of service of notice. Proof of service of notice. Misnomer,etc., not to affect execution of the Ordinance. Judge not to be incompetent by being interested in rates. Regulations.

https://oelawhk.lib.hku.hk/items/show/915

1912

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No. 6 of 1901

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