RATING.
No. 6 of 1901.
1353
No. 6 of 1901.
An Ordinance to consolidate and amend the laws relating to rating.
No. 8 of 1901, No. 13 of 1915. [1st April, 1901.] No. 9 of 1917. Law Rev. Ord., 1924.
*
1. This Ordinance may be cited as the Rating Ordinance, 1901.
2. In this Ordinance,
(a) "Annual valuation" means a general valuation of the rateable tenements in the whole Colony, or any part thereof, to be made yearly under this Ordinance.
(b) "The court" means the Supreme Court.
(c) "Hill district" means any part of the Island of Hongkong above the 700-feet contour, except Chinese villages.
(d) "Interim valuation" means a valuation made at any time of any tenement which may have been increased or reduced in value since the last valuation thereof, whether by building, destruction of building, or other alteration in the structural condition of such tenement, or which, being rateable, is not already rated.
(e) "List" means the annual valuation list provided for by this Ordinance.
(f) "Machinery" means machinery used for purely industrial or manufacturing purposes, but does not include lifts and machinery used as adjuncts to any tenements occupied as offices, dwellings, or hotels. In making, however, any valuation of such lifts and machinery, the Assessor shall deduct the expenses of working such lifts and machinery from the rateable value thereof, if such expenses are paid by the landlord.
(g) "Owner" means the holder of any tenement direct from the Crown, whether under lease, licence, or otherwise, or the immediate landlord of any tenement, or the agent of any such holder or landlord who is absent or under disability.
(h) "Pier" includes wharf.
* As amended by Law Rev. Ord., 1924. See also No. 14 of 1922, ss. 8 and 12. † As amended by Law Rev. Ord., 1924.
Short title.
Interpreta-tion.
1.