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THE HONGKONG GOVERNMENT GAZETTE, 3RD MARCH, 1888.
Powers of Assessor. [21 of 85. 2]
Mode of
Valuation.
[See 21 of 85, 6]
Return of Annual Value, Owner may ask for time.
General Annual Valuation. [21 of 85. 3]
Powers of Governor in Council.
[21 of 85. 12]
List of Valuations.
[21 of 85. 7)
Verification
of List.
[21 of 85, 7]
Correction of errors,
[See 21 of 85.71
Nolleo of Valuation.
[21 of 85. 9]
3. The Assessor may;
1. Require the owner or occupier of any tenement to .
furnish him, within ten days, with the parti- culars specified in Schedule A hereto.
2. From time to time enter into and upon any tene- ment for the purpose of making a valuation there- of, and take such measurements and other parti- culars as he may deem necessary for the purposes of such valuation.
3. Call upon such owner or occupier to exhibit to him all receipts for rent, rent-books, accounts, or other documents whatever connected with the rent or value of such tenement.
4. Serve on such owner or occupier a written notice requiring permission to enter; and, after twenty-four hours from the delivery of such notice, may, at any time during the daytime, enter into and upon the said teuement, and take measurements and other particulars, as herein- before provided, and may use force to effect such entry if necessary, doing no more damage than is necessary for the purpose.
4. 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 teuement, contiguous to it, or separated only by road-way, and both tene- ments are owned by the same person, the two tenements may be valued together. (2.) When two or more tenements are so built that their floors overlap or are intermixed, they may be valued as one tenement, the rates being charged against any one of the owners, who may be re- quired to adjust their respective shares of pay- ment of such rates amongst themselves.
Return of Annual Value.
5. Any owner of a tenement occupied by himself, for which no rent passes, or any owner of more than ten tene- ments may, on the service upon him of Form A as provided by Section 3, 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 twenty-eight days additional, as to him may appear reasonable.
Annual Valuations.
6. The Assessor shall make in each year, before the 30th of 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.
7. 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.
(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 valua- tion so adopted shall, for the purposes of appeal, be considered a new valuation.
8. As soon as the said valuation is completed, the As- sessor shall make out a List of the several tenements as- sessed, and of their respective valuations, and shall deliver the same to the Colonial Secretary.
9. The Assessor shall make and subscribe, in the pre- sence of the Colonial Secretary, a declaration to the effect that the List contains a truc account of all valuations made by him, and that the same is, to the best of his know- ledge and belief, complete and correct in every respect. After which, the Colonial Secretary shall deliver the List to the Treasurer.
10. After the List has been so declared and delivered, no alteration shall be made in it except as provided by sec- tions 22 and 24, or to correct merely clerical errors. Such errors shall be declared by the Assessor before a Justice of the Peace in the form of the Schedule E, which shall be submitted to the Governor, who runy, in his discretion, approve such corrections or any of them, and without
whose written sanction no such correction shall be made.
11. When any tenement is valued for the first time, or when any existing vaimation is altered, the Assessor shall, within seven days after the completion of the valuation,