ORDINANCE No. 21 OF 1885 . 1917


Municipal Rates.


6. The valuers shall cause every tenement to be separately valued , and shall make Mode of
valuation.
the valuation thereof by estimating the gross annual rent at which such tenement may
reasonably be expected to let for the ensuing year.
In estimating the value of a tenement the value of any machinery contained there
in shall not be included.

7. As soon as the said valuation is completed, the valuers shall make out a list, List of
valuations.
divided into districts, of the several tenements valued , and of their respective valua
tions, and shall deliver the same to the Colonial Secretary, not later than seven days
after the day for completing the valuation.
The valuers shall also make and subscribe, in the presence of the Colonial Secre To be verified by
declaration .
tary, a declaration to the effect that the said list contains a true account of all valua
tions made by the declarants, and that the same is, to the best of their knowledge and
belief, correct in all other particulars. After the said list has been so declared, no
alteration shall be made in it except as provided in section 15 of this Ordinance and
except also that any erroneous entry may, with the written authority of the Colonial
Secretary, be amended so as to bring it into accordance with the particulars notified to
the occupier of the tenement under section 9 of this Ordinance or with the valuation
of the previous year if no change was intended to be made in such valuation .

8. In making out the said list , the valuers shall distinguish all public institutions , Public institu
tions to be
which shall be exempt from assessment aud from the payment of rates. exempt from
assessment.
9. When any tenement is valued for the first time or when the existing valuation Notice ofthe
valuation to be
of any teuement is altered the valuers shall, not later than seven days after the day given to each
tenement.
for completing the valuation, leave with the occupier of every tenement notice in
writing of such valuation having been made and of the amount thereof.
Such notice may be given in the form C in the schedule hereto ;
But the omission to serve such notice upon any tenement shall not invalidate the
valuation thereof, nor relieve any person from payment of the rates.

10. The said list, or an examined copy thereof, shall be open to inspection at the The list to be
open for inspec
tion at the
Treasury during office hours for fourteen days, of which notice shall be previously given Treasury.
in the Gazette, and any owner or occupier of any tenement included in such list may
take any extract therefrom.

11. The Colonial Secretary on receipt of the list of Chinese tenements for each List to be
exhibited in
country district shall cause a copy thereof to be made in Chinese and to be exhibited country
districts.
in a conspicuous place in the principal village of each district during the fourteen days
last above mentioned ,


Extension of valuation.

12. The Governor in Council may at any time adopt any valuation then existing, Existing valua
tlon may be
either wholly or in part, as the valuation for the ensuing year or for any part thereof; adopted.
and in such case shall cause notice of such adoption and of the extent thereof to be

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