RATING.
1
No. 6 of 1901.
915
No. 5 of 1901, repealed by No. 18 of 1934.
[27.7.34.]
No. 6 of 1901.
An Ordinance to consolidate and amend the laws relating to rating.
[Originally No. 8 of 1901.
No. 3 of 1926.
No. 16 of 1931.
No. 10 of 1935. Law Rev. Ord., 1937. Law Rev. Ord., 1939.]
[1st April, 1901.]
1. This Ordinance may be cited as the Rating Ordinance. Short title.
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) "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;
(d) "List" means the annual valuation list provided for by this Ordinance;
(e) "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;
* As amended by Law Rev. Ord., 1939.
Interpretation.