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THE HONGKONG GOVERNMENT GAZETTE, 5TH MAY, 1888.
Appointment of Assessor. [21 of 85,2)
Powers of Assessor. [21 of 85. 2]
Mode of
Valuation.
[See 21 of 8. 6)
Return of Annual Value, ' Owner may ask for time.
General Annual Valunkon. [21 of 85.37
Powers of Governor in Couneli,
191 of 86. 10]
9. Hill District.-Any part of the island of Hongkong above the 600 feet contour, except Chinese villages.
10. Fear.From July 1st in any year to June 30th next following, or any other period of twelve mouths fixed by the Governor in Council.
The Assessor.
2. 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.
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 OP
written
occupier a 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 tonement, 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 valno of another tenement, contiguous to it, or separated only by a road-way, and both teue- 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 toue- ments may, within ten days from the service upon him of Form A as provided by Section 3, 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 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 direet.
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 canse notice of such adoption, and of the extent thereof, to be published in the Guzette. Any existing valua- tion so adopted shall, for the purposes of appeal, be considered a new valuation.
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