ORDINANCE No. 5 of 1863.
Police and Lighting Rates,
annual rent at which such tenement might reasonably be expected to let from year to year. The value of a tenement so estimated shall not include the value of machinery contained therein.
7. In making out the lists or tables of valuation hereinafter mentioned the valuator shall distinguish all religious edifices, hospitals, cemeteries and tenements or portions of the same of a public nature or used for charitable purposes or for the purposes of science, literature or fine arts as specified in an Act of the Imperial Parliament made and passed in the Session thereof holden in the sixth and seventh years of the reign of Her present Majesty, chapter thirty-six, and the value of the same shall be deducted from the gross amount of the valuation of the tenements comprised in such lists or tables, and all such edifices, hospitals, and cemeteries and all such tenements or portions of the same so distinguished and deducted shall for the purposes of this Ordinance be deemed exempt from all assessment whatever so long as they shall continue to be exclusively of a religious or public nature, or used exclusively for the purposes aforesaid.
8. At a period of not less than fourteen days preceding the time fixed for appeal as hereinafter provided, it shall be the duty of the persons so appointed to make such valuation to leave or cause to be left with the occupier of the tenement so valued or with some person resident therein a notice in writing of such valuation having been made and of the amount thereof; Provided always that non-compliance with this enactment by such persons shall not have the effect of invalidating the valuation of such tenement or of relieving the party liable from payment of the rate or assessment in respect thereof.
9. When and as soon as the valuation of the tenements so directed to be made as aforesaid shall be completed, the person so appointed to make such valuation shall prepare and make out a list or table of the several tenements so valued and of their respective valuations and shall lay the same before the Governor and shall at the foot of such list or table make and subscribe in the presence of the Governor or Colonial Secretary a declaration to the effect that the same contains a true account of all valuations made by such person and that the said list or table is to the best of his knowledge and belief correct in all other particulars.
10. The Governor shall cause to be deposited with some person such list or table or an examined copy thereof, and notice of the place where the same may be inspected shall be published in the Government Gazette, and any person in whose custody such list or table or copy thereof may be shall at any reasonable time within fourteen days from the publication of such notice permit every owner or occupier of a tenement included therein to inspect the same and take any extracts therefrom without payment of any fee or reward in that behalf.
11. If any person shall think himself aggrieved by such list or table on the ground that such list or table includes any tenement for which he is not rateable under this Ordinance, or that it places his rateable tenement beyond its full and fair
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Valuator to distinguish all religious edifices, houses of a public nature or used for charitable purposes, &c., which shall be exempted from assessment.
Notice of valuation in writing to be given to occupier and of the amount thereof.
Lists of valuation, when completed to be laid before Governor, at the foot of which is to be subscribed a declaration that the same contains an account of all valuations and is in other respects correct.
List or copy to be deposited with liberty to owner or occupier of a tenement to inspect such list or table.
Parties allowed to appeal against such list or table to the Court of Summary Jurisdiction.