1987 Ed.]
Rating
[CAP. 116
17
(d) if the tenement or part thereof ceases to be liable for
assessment to rates. (Added, 33 of 1981, s. 16)
25. The Commissioner may at any time make an interim valuation of a tenement which is not included in a valuation list and is liable for assessment to rates. (Amended, 33 of 1981, s. 17)
26. (1) The Commissioner shall, if he proposes to make a deletion or an interim valuation, serve notice thereof in the specified form on the owner or occupier of the tenement concerned.
(2) The Commissioner shall, if after the expiration of the period of 21 days referred to in section 40(1), no notice of objection has been received or, if a valid notice of objection has been lodged, after an agreement has been signed under section 40(1A) or a notice of decision under section 40(2) has been served, notify the Collector of Rates of the deletion or interim valuation of the tenement concerned and
(Amended, 11 of 1987, s. 8)
(a) in the case of a deletion, of the date from which rates shall cease to be charged and of such other amendments to the valuation list as may be necessary;
(b) in the case of an interim valuation, of the amount of the valuation, the date from which rates should be charged and of such other amendments to the valuation list as may be necessary.
(3) On receipt of a notification under subsection (2), the Collector of Rates shall cause the required amendment to be made to the valuation list.
(4) In the case of an interim valuation, no rates shall, notwithstanding section 17(2), be recoverable by the Collector of Rates in respect of the tenement concerned until a notice under subsection (1) has been served.
27. When there has been a deletion, the date from which rates shall cease to be chargeable shall be the first day of the month following that in which notice of that deletion could have first been served under section 26(1) had the Commissioner proposed so to do, or on such other date as the Commissioner may determine.
(Amended, 45 of 1979, s. 3)
28. (1) Subject to section 49 and to subsections (2), (2A) and (2C), an interim valuation shall become effective on the first day of the month following that in which notice of that interim valuation could have first been served under section 26(1) had the Commissioner proposed so to do, or on such other date as the Commissioner may determine. (Amended, 45 of 1979, s. 4 and 33 of 1981, s. 18)
(2) Subject to subsection (2C), when an interim valuation is made in respect of a tenement which forms the whole or part of a newly constructed building, other than one to which regulation 3 of the Buildings Ordinance (Application to the New Territories)
Interim valuations.
Notification of deletions and interim valuations.
54/90616
Effective date of deletion.
Effective date of interim valuations.
(Cap. 322, sub. leg., 1984 Ed.)