RATING.
No. 6 of 1901.
1355
(3) call upon such owner or occupier to exhibit to him all receipts for rent, rent-books, accounts, or other documents whatever connected with the rent or value of such tenement; and
(4) serve on such owner or occupier a written notice, as in Form No. 2 in the Schedule, requiring permission to enter; and, after twenty-four hours from the delivery of such notice, may, at any time during the day-time, enter into and upon the said tenement, and take measurements and other particulars, as herein before provided, and may use force to effect such entry, if necessary, doing no more damage than is necessary for the purpose.
5. The Assessor shall separately estimate the rateable value of each tenement, except in the following cases:--
(1) whenever the value of a tenement is affected by the value of another tenement contiguous to it or separated only by a roadway, 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 overlap 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 amongst themselves.
Return of annual value.
valuation.
return of
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 requisition in Form No. 1 in the Schedule, 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 30th 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.
* As amended by Law Rev. Ord., 1924.