CAP. 116]

Rating

CHAPTER 116

RATING

[1987 Ed.

[1 April 1973.]

Originally 11 of 1973.

68 of 1973. 74 of 1973. L.N. 62/74. 34 of 1974. 35 of 1974. 62 of 1974.

1 of 1975.

82 of 1975. 92 of 1975. L.N. 16/77. 21 of 1977. L.N. 74/77. 33 of 1977. 45 of 1979.

33 of 1981. L.N. 370/81. 79 of 1981. L.N. 14/83. 9 of 1984. 53 of 1984.

L.N. 235/85.

1 of 1986.

10 of 1986.

11 of 1987.

60 of 1987. L.N. 419/87.

To consolidate and amend the laws relating to rating.

PART I

PRELIMINARY

Short title.

1. This Ordinance may be cited as the Rating Ordinance.

Interpretation.

2. In this Ordinance, unless the context otherwise requires--

"Collector of Rates" means the Director of Accounting Services;

(Amended, L.N. 16/77)

"Commissioner" means the Commissioner of Rating and Valuation appointed under section 4;

"deletion" means a deletion from a valuation list under section 24; "exempted" means exempted from assessment to rates or from payment of rates by virtue of section 36; (Replaced, 33 of 1981, s. 2)

"interim valuation" means a valuation made under section 25;

"occupier" includes the agent of any such occupier;

"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 and also means a mortgagee;

"prescribed" means prescribed by resolution of the Legislative Council; (Added, 9 of 1984, s. 2)

"rates" means-

(a) in relation to the Urban Council area, general rates and Urban Council rates; and

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