RATING.
Interim Valuation.
No. 6 of 1901.
1363
24. The assessor may at any time make an interim valuation of any tenement.
Making of interim valuation.
25. The assessor shall notify the Treasurer of the amount of such valuation, and he shall cause the same to be inserted in the list.
Entry of valuation.
*
valuation.
26.—(1) The assessor shall, without delay, serve on the owner of such tenement, or on the occupier, if the owner cannot be found, a notice, in form 4 in the schedule, of such valuation having been made and of the amount thereof.
(2) No rates shall be recoverable in respect of such tenement until such notice has been served.
rates.
27. The rates assessed shall be payable from the first day of the month next following the assessment, and shall thereafter continue to be payable quarterly.
Payment of rates.
Appeal against Interim Valuation.
interim
28. (1) Any person who is aggrieved by any interim valuation, on the ground that the tenement assessed is not rateable under this Ordinance or that it is valued beyond its rateable value, may appeal to the Supreme Court in its Summary Jurisdiction, whereupon sections 16 to 23 shall apply in relation to such appeal.
(2) The period of 21 days mentioned in those sections shall be taken to be 21 days from the service on the owner or occupier of the tenement of notice as in form 4 in the schedule or, in case such notice was not received by such owner or occupier, 21 days from the first demand upon him to pay the rates to which the appeal has reference.
$
Rating.
Amount of rates in different places.
29. After the time for appealing has expired, the following percentages on the valuation of every tenement enumerated in the list shall be payable as rates from 1st July in each year or from such other day as may be fixed by the Governor-in-Council; namely, for any tenement—
(a) in the City of Victoria
* As amended by No. 50 of 1911 and No. 2 of 1912.
As amended by No. 50 of 1911 and No. 43 of 1912.
13 per cent.
§ As amended by No. 50 of 1911, No. 1 of 1912 and No. 43 of 1912.
As amended by No. 43 of 1912.