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Schedule: Form No. 6.
“Right of refusal of refund.
No. 6.]
THE ORDINANCES OF HONGKONG: [A.D. 1901
tenement, notice of any subsequent vacancy shall again be required as provided in the preceding sub-section;
(3.) the person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been occupied, apply to the Colonial Treasurer, in the Form No. 6 in Schedule to this Ordinance, for such refund; and
(4.) the Colonial Treasurer may refund the rates for one or more entire months during such quarter, if due notice has been given, and if the Colonial Treasurer is satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month.
37. Any person who is aggrieved by a refusal on the part of the Colonial Treasurer to refund rates may apply to the Supreme Court in its Summary Jurisdiction, and the Court may adjudicate upon a petition for refund of rates, although the claim exceeds one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
38. The petitioner shall not recover if the notice required by section 36 has not been given, the burden of proof whereof shall lie on him.
Effect of want of notice of tenement being unoccupied.
Exemption of certain tenements from rateability.
Exemptions from Rates.
39.-(1.) Tenements below the rateable value of such minimum amount as may be fixed by the Governor-in-Council from time to time and notified in The Gazette shall not be rateable.
(2.) The following tenements, so long as they are not occupied in any way for gain or pecuniary profit, shall not be rateable:
(a.) Almshouses;
(b.) Art Schools or Art Galleries;
(c.) Cemeteries;
(d.) Charitable dispensaries;
(e.) Free Libraries;
(f.) Government premises, whether Imperial or Colonial;
(g.) Hospitals;
(h.) Museums;
(i.) Places of Worship;
(j.) Rifle ranges;
(k.) Schools; and
(l.) the City Hall.
(3)
40. Except as provided by the last preceding section, no exemption from rates shall be allowed.
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