RATING.
No. 6 of 1901.
929
(b) No rate shall be imposed in respect of any building of [s.49 contd.] which the value, in the opinion of the assessing officer, is $200 or under.
(c) The assessing officer shall note in every assessment and valuation list made out by him the buildings which he finds neither to have nor to use Government waterworks water.
(d) The word "tenement" throughout the Ordinance shall [cf. s. 2(i)] mean a building rateable under this section and the words "rateable value" in sections 16 (1) (a) and (d) and 28 (1) shall be read as if the words true value were substituted.
(4)--(a) In respect of every building enumerated in the assessment and valuation lists for the New Territories, other than New Kowloon, and according to the classification thereof, and after the time for appealing under section 16 or section 28 has expired, there shall be payable as rates from the 1st July in each year or, in the case of an interim assessment, from the first day of the month next following the assessment, or from such other day as may be fixed by the Governor in Council, the sums or amounts specified in or ascertained under the following scale—
Class of building. Annual rate.
Third class. If noted in the list as neither having nor using Government waterworks water $4
If not so noted $8
Second class. If noted in the list as neither having nor using Government waterworks water $6
If not so noted $12
First class. If noted in the list as neither having nor using Government waterworks water $8
If not so noted $16
Page 15
Page 16