Rating.
CHAPTER 116.
RATING.
To consolidate and amend the laws relating to rating.
[CAP. 116
Originally
8 of 1901. Fraser
6 of 1901.
21 of 1938.
[1st April, 1901.]
26 of 1939.
42 of 1939.
15 of 1948.
9 of 1950,
22 of 1950.
24 of 1950,
1. This Ordinance may be cited as the Rating Short title.
Ordinance.
2. In this Ordinance— "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; "Commissioner" means the Commissioner of Rating and
Valuation;
"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;
"list" means the annual valuation list provided for by this
Ordinance;
"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 Commissioner shall deduct the expenses of working such lifts and machinery from the rateable value thereof, if such expenses are borne directly by the person who bears
24 of 1950,
the burden of the rates in respect of any tenement; "owner" means the holder of any tenement direct from the Crown, whether under lease, licence or otherwise, or the immediate landlord of any tenement, or the agent of any such holder or landlord who is absent or under disability;
"pier" includes wharf;
"rateable value" means the rent at which any tenement might reasonably be expected to let, at the time of the
37 I
Schedule.