856
No. 6.]
24 3.33 (2)
Application by owner for extension of time for making return of annual value
Making of general annual valuation of tenements.
Powers of Governor-in-Council.
[A.D. 1901
THE ORDINANCES OF HONGKONG another tenement contiguous to it or separated only by a road and both tenements are owned by the same person, the two tenements may be valued together; and
(2.) when two or more tenements are so built that their floors over or are intermixed, they may be valued as one tenement, the rates being charged against any one of the owners, who may be required to adjust their respective shares of payment of such rates among themselves.
Return of Annual Value.
6. Any owner of a tenement occupied by himself for which no rent passes, or any owner of more than ten tenements, may, within ten days from the service on him of the Form No. 1 or the Form No. 2 in the Schedule to this Ordinance, as provided by section 4, 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 Valuation.
7. The Assessor shall make in each year, before the thirtieth day 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.
8. 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; and
(2.) adopt any valuation at any time existing, either wholly or in part, as the valuation for the ensuing year or any part thereof.
GN. 631/1902 - GA 1833 shall cause notice of such adoption, and of the extent thereof, to be published in The Gazette. Any existing valuation so adopted shall, for the purposes of appeal, be considered a new valuation.
447 167 1079
M
643/1903 -707/1904 -366/1905 - P 2 11/1986
Making of valuations.
16/1941
83/ 293/01
Verification of list.
885
27°0
7729. As soon as the said valuation is completed, the Assessor shall make out a list of the several tenements assessed and of their respective valuations, and shall deliver the same to the Colonial Secretary.
10. The Assessor shall make and subscribe, in the presence of the Colonial Secretary, a declaration to the effect that the list contains a true account of all valuations made by him, and that the same is, to the best of his knowledge and belief, complete and correct in every respect; thereafter the Colonial Secretary shall deliver the list to the Colonial Treasurer.