RATING.
No. 6 of 1901. 1363
against
37. Any person who is aggrieved by a refusal on the part of the Treasurer to refund rates may apply to the Supreme Court in its summary jurisdiction, and the court may adjudicate upon a petition for a refund of rates, although the claim exceeds one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
notice that
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.
Exemptions from rates.
unoccupied.
39.—(1) Tenements below the rateable value of such minimum amount as may be fixed by the Governor in Council 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) Any village or area may by resolution of the Legislative Council be exempted from assessment for rates.
(4) It shall be lawful for the Governor in Council in his discretion to authorise the total or partial exemption from assessment of any educational institution, other than those included in sub-section (2), or of any tenement used in connexion therewith.
tenements.
40. Except as provided by section 39, no exemption from rates shall be allowed.
* As amended by No. 13 of 1915, No. 9 of 1917 and Law Rev. Ord., 1924,
As amended by Law Rev. Ord., 1924.
exemptions.