1948
published in the Gazette
ORDINANCE No. 21 of 1885.
Municipal Rates.
Any existing valuation so adopted shall, for the purposes of appeal, be considered a new valuation.
Appeal.
Appeal
Notice of appeal.
Hearing of appeal.
Valuation of improvements
Mode of valuation.
13. Any person aggrieved on the ground that he is rated for any tenement for which he is not rateable under this Ordinance;
Or that any tenement for which he is rateable is valued beyond its full and fair annual rental;
Or that any person or any tenement that ought to be inserted in the list is omitted therefrom;
Or that any tenement of any person is valued therein below its full and fair annual rental;
May, not later than fourteen days after the last day upon which the valuation list is open for inspection, or fourteen days from the date of actual service upon him of the notice C in section 9 mentioned, or of demand for payment if no such notice has been served, appeal to the Supreme Court in its summary jurisdiction.
14. The appellant shall give to the valuers notice in writing of his intention to appeal, and of the ground of appeal, seven days at the least before the holding of the Court at which the appeal is to be heard;
And when the ground of appeal is that any person or any tenement is omitted from the said list, or that the tenement of any person is valued therein below its full and fair annual value, the appellant shall also give the like notice of appeal to the person interested in the result of the appeal, and such person may be heard upon the appeal.
15. The Court, upon proof of due notice having been given, 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 without costs to any party; and may direct the valuer to amend the said list in such manner as the Court directs; and the valuer shall forthwith, in open Court, make the necessary amendments.
The determination of the Court shall be final and conclusive.
Valuation of improved tenements.
16. The Governor in Council may, at any time, direct the valuers to make a valuation of any tenement within the Colony upon which buildings have been erected or completed, or to which other improvements have been added after the valuers have made out the aforesaid list.
17. The valuers shall make such valuation in the manner hereinbefore prescribed, and may exercise similar powers of entry and inspection, and shall notify to the Colonial Secretary the amount of such valuation when made. The valuers shall also, without delay, leave with the occupier of the tenement notice in writing of such valuation having been made, and of the amount thereof.
The tenement shall not be liable to be assessed until such notice is left.