ORDINANCE No. 21 OF 1885 . 1949
Municipal Rates.
18. Any person aggrieved by such valuation, on the ground that the tenement is Appeal from
valuation.
not rateable under this Ordinance, or that the tenement is valued beyond its full and
fair annual rental, may, not later than fourteen days after the said notice is left, appeal
to the Supreme Court in its summary jurisdiction, whereupon sections 14 , 15 and 20
of this Ordinance shall apply in relation to such appeal and the subsequent assessment .
19. The rates assessed shall be first paid on the next day appointed for the pay Payment.
ment of rates , and shall thereafter continue to be payable as if they were included in
the general list .
Rating.
Rates fixed.
20 After the time for appealing has expired there shall be payable from the first
day of July in each year, or from such other day as may, from time to time, be fixed
by Ordinance to be passed for that purpose, the following rates in respect of every
tenement which has been valued as hereinbefore provided, that is to say : —
On tenements within the city of Victoria .
For Police Rate, .8 per cent.
For Water Rate, 2 per cent .
For Lighting Rate, .... 11 per cent .
For Fire Brigade Rate, per cent .
On tenements beyond the city of Victoria for Police rate.
At Victoria Peak, Quarry Bay, and Pokfulam , .......... 8 per cent .
At all other places, ..7 per cent.
21. The amounts of the above rates may be altered, from time to time, by Ordi How to be
altered.
nance to be passed for that purpose.
22. The above rates may be levied collectively and called municipal rates , and Rates, how paid.
shall be paid quarterly in advance at the Treasury within the first month of each
quarter, and the time appointed for such payment shall be notified quarterly by the
Treasurer in the Gazette.
Payment and disposal of rates.
23. The owners and occupiers of all tenements shall be liable to the Crown for Rates to be an
occupier's tax.
payment of the rates assessed thereon , but the same shall be deemed an occupier's tax ;
and, as between the owner and occupier of any tenement, shall , in the absence of any
agreement to the contrary, be borne by the occupier ; and the amount thereof, if paid
by the owner, may be recovered by him from the occupier in an action for money paid
to his use, or, if he is still in occupation of the tenement, by distress in the same
manner as for rent.