20
CAP. 116]
(2) Such rates shall--
Rating
[1987 Ed.
(a) be payable on a date specified in the demand note by the Collector of Rates, which shall not be less than 28 days after the date of issue of the demand note;
(b) include rates for the remainder (if any) of the quarter of the year in which the demand is made; and
(c) be payable thereafter in accordance with section 22.
and (34)
(3) Section 22(2), (2A) and (3) shall apply in respect of any rates not paid in accordance with this section. (Amended, 34 of 1974, s. 3)
Refunds in respect of unoccupied tenements.
PART VII
REFUND OF RATES
30. (1) Subject to subsections (1A) and (2A), if a tenement, which comprises the whole or part of a building, is unoccupied (otherwise than by reason of an order of the Government) for the whole of a month in a quarter for which rates have been paid, a refund of half the amount payable for that month may be recovered in the manner provided in this section. (Amended, 74 of 1973, s. 3; 45 of 1979, s. 5 and 11 of 1987, s. 9)
(1A) Subsection (1) shall not apply where-
(a) the use to which the tenement was last put before becoming unoccupied was wholly or primarily for domestic purposes; or
(b) the tenement is intended to be used wholly or primarily for domestic purposes. (Added, 74 of 1973, s. 3)
(2) If a tenement, other than a tenement to which subsection (1), (1A) or (2A) applies, is unoccupied for the whole of a month in a quarter for which rates have been paid, a refund of the amount payable for that month may be recovered in the manner provided in this section. (Amended, 74 of 1973, s. 3; 45 of 1979, s. 5 and 11 of 1987, s. 9)
(2A) This section shall not apply to a tenement, or a number of tenements valued together under section 10 as a single tenement, which is unoccupied where-
(a) the use to which the tenement was last put before becoming unoccupied was wholly or primarily for the parking of motor vehicles; or
(b) the tenement is intended to be used wholly or primarily for the parking of motor vehicles. (Added, 45 of 1979, s. 5)
(3) If rates are payable-
(a) under section 22, the owner or occupier of the tenement shall serve notice in writing on the Commissioner not later than the 15th day of the month from the first day of which he intends to claim a refund, that the tenement is unoccupied;