ORDINANCE No. 21 of 1885.
Municipal Rates.
18. Any person aggrieved by such valuation, on the ground that the tenement is not rateable under this Ordinance, or that the tenement is valued beyond its full and fair annual rental, may, not later than fourteen days after the said notice is left, appeal to the Supreme Court in its summary jurisdiction, whereupon sections 14, 15 and 20 of this Ordinance shall apply in relation to such appeal and the subsequent assessment.
19. The rates assessed shall be first paid on the next day appointed for the payment of rates, and shall thereafter continue to be payable as if they were included in the general list.
Rating.
20. After the time for appealing has expired there shall be payable from the first day of July in each year, or from such other day as may by Ordinance to be passed for that purpose, the following rates on every tenement which has been valued as hereinbefore provided.
On tenements within the city of Victoria:
For Police Rate, ... cent.
For Water Rate, ... cent.
For Lighting Rate, ... cent.
For Fire Brigade Rate, ... cent.
On tenements beyond the city of Victoria for Police Rate,
At Victoria Peak, Quarry Bay, and Pokfulam, ...
At all other places, ...
21. The amounts of the above rates may be altered, from time to time, by Ordinance to be passed for that purpose.
How to be altered.
22. The above rates may be levied collectively and called municipal rates, and shall be paid quarterly in advance at the Treasury within the first month of each quarter, and the time appointed for such payment shall be notified by the Treasurer in the Gazette.
Payment and disposal of rates.
23. The owners and occupiers of all tenements shall be liable to the Crown for the payment of the rates assessed thereon, but the same shall, in the absence of any agreement to the contrary, be borne by the occupier, and, as between the owner and occupier of any tenement, the amount thereof, if paid by the owner, may be recovered by him from the occupier, either in an action for money paid to his use, or, if he is still in occupation of the tenement, in the same manner as for rent.
Rates to be an occupier's tax;
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