10
CAP. 116]
Rating
[1987 Ed.
Valuations to be separate except in certain cases.
Valuation of tenements.
54/9058
Direction to prepare valuation lists.
54/9057
Preparation of lists of rateable values.
(7) In this section, "land" includes any structure, hoarding, frame, post or wall.
10. Subject to this Ordinance, the Commissioner shall separately estimate the rateable value of each tenement, except in the following cases-
(a) if the value of a tenement is affected by the value of any other tenement contiguous to it or separated only by a street, and the other tenement is owned or occupied by the same person, the tenements may, in the discretion of the Commissioner, be valued together as a single tenement;
(b) if 2 or more tenements are within the same lot or lots which form the site of a building or structure or group of buildings or structures, the Commissioner may value those tenements together as a single tenement. (Amended, 11 of 1987, s. 4)
PART IV
VALUATIONS AND VALUATION LISTS
10A. The Commissioner may at any time make a valuation of any tenement whether or not the tenement is in a specified area.
(Added, 33 of 1981, s. 7)
11. (1) The Governor may---
(a) at any time direct the Commissioner to prepare a list of the rateable values of tenements or a new list of the rateable values of tenements in accordance with section 12 for any specified area; and
(b) at the same time or at any other time, for the purposes of that list or new list, designate a date by reference to which the rateable values of tenements in any specified area shall be ascertained. (Amended, 11 of 1987, s. 5)
(2) Notice of a direction or a designation under subsection (1) shall be published in the Gazette.
(Replaced, 33 of 1981, s. 8)
12. (1) The Commissioner shall, when directed to prepare a list under section 11, prepare, in respect of each of the specified areas designated in the direction, a list containing-
(a) the address and, where necessary, a description of every tenement valued; and
(b) the rateable value of every such tenement. (Replaced, 33 of 1981, s. 9)
(2) A tenement, or part of a tenement, exempted from assessment to rates under section 36(1) shall not be included in any such list. (Amended, 33 of 1981, s. 9)