1362
No. 6 of 1901.
RATING.
Recovery of rates.
Rule for refund of rates.
Mode of obtaining refund.
*
Schedule.
Form No. 5.
(2) The provisions of this section shall equally apply to the recovery of rates paid by one owner on account of another under section 5 (2).
34. If any person fails to pay any rates for which he is liable, within one month after the day notified in the Gazette as the last day for payment, the Treasurer may recover the same by action in the Supreme Court in its summary jurisdiction, together with interest at the rate of eight per cent. per annum from the day when such rates ought to have been paid until the day of payment.
Refund of rates.
35. Refund of rates may be made subject to the following rule, namely, whenever any tenement is unoccupied during one or more entire months of any quarter in respect of which the rates upon such tenement were paid in advance within the first month of such quarter, the Treasurer shall, subject to the provisions of section 36, refund the rates for such months: Provided that no refund of rates shall be made in respect of the non-occupation of any portion less than the whole of any land or building which may have been assessed as a separate tenement.
36. A refund may be obtained in the following manner :-
(1) the owner of any tenement may give notice to the Treasurer that such tenement is vacant not later than the 15th day of any month from the first day of which it is intended to claim such refund;
(2) so long as such tenement remains continuously unoccupied, no further notice shall be required, but after the re-occupation of such tenement, notice of any subsequent vacancy shall again be required, as provided in sub-section (1);
(3) the person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Treasurer, in Form No. 5 in the Schedule, for such refund; and
(4) the Treasurer may refund the rates for one or more entire months during such quarter, if due notice has been given, and if the 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.
* As amended by Law Rev. Ord., 1924.
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