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Regulations.
Special modifica-tions for
rating in the New Territories, other than New Kowloon. [cf. 8. 3.]
*
No. 6 of 1901.
RATING.
48. The Governor in Council may make regulations for the better carrying out of the provisions of this Ordinance.
Modifications in New Territories (other than New Kowloon).
49. In their application to the New Territories, other than New Kowloon, the provisions of this Ordinance shall be subject to the following modifications-
(1) The powers and duties of the Assessor and of the Accountant-General shall be exercised and carried out by the District Officer, North, in respect of the Northern District, and by the District Officer, South, in respect of the Southern District of the said Territories. The office of the appropriate District Officer shall be substituted for the Treasury in section 14.
(2)—(a) Rates shall be assessed, imposed and levied in respect of buildings only, and in such areas only as may be declared by the Governor in Council to be urban areas. The words "urban area" shall be substituted for the word "district" in lines 2 and 5 of section 15.
(b) Every such urban area shall be delineated and shown on a plan approved by the Governor in Council and deposited in the office of the District Officer of the district in which such area is situated.
(3)-(a) Rateable buildings shall be classified as follows-
Special class...Buildings which are valued by the assessing officer at over $4,000.
First class......Buildings which are valued by the assessing officer at over $2,000 but not over $4,000.
Second class...Buildings which are valued by the assessing officer at over $750 but not over $2,000.
Third class.....Buildings which are valued by the assessing officer at over $200 but not over $750.
* As amended by No. 10 of 1935 [15.3.1935] and Law Rev. Ord., 1939.
For a list of parts of the New Territories declared to be urban areas, see the Regulations of Hong Kong (1937 edition), Volume II. The rates shown in sub-section (4) (a) were reduced in respect of Tsun Wan to half the rates there shown for the period 1.6.1937 to 30.6.1938 by resolution of the Legislative Council, G.N. 526 of 30.7.1937.