Copy.
Enclosure No. 4. 27
Honourable Colonial Secretary.
With regard to paragraph 5 of my minute of 14th
February, 1939, the reduction that it is proposed to make in the
assessment of this tenement at the Annual Assessment, now being
made, is due to the fact that the value now is considered to be
a little less than it was in November when, following the outbreak
of hostilities in South China in October, the assessment complained
of was made.
2.
With reference to Mr. Ip Kwai Chung's letter of the
18th March, 1939, addressed to the Honourable the Colonial
Secretary, his paragraph numbered 1. is wholly incorrect.
11
Section
(1) of the Rating Ordinance (Ordinance No. 6 of 1901) states
"(1) after the list" (i.e. the Annual Valuation List), "has
been so declared and delivered no alteration shall be made in it,
except as provided by sections 23 and 25 or to correct merely
clerical errors." Section 23 empowers the court to alter an
assessment following a successful appeal. Section 25 refers to the notification to the Treasurer of an interim valuation. "Interim valuation" is defined in Section 2 (d) which reads:-
""Interim valuation" means a valuation made at any time of any
tenement which may have been increased or reduced in value since the last valuation thereof, whether by building, destruction of building, or other alteration in the structural condition of such tenement, or which, being rateable, is not already rated." From which it will be seen that in effect an assessment cannot be
altered during the rating year except in the case of an alteration in the value of the tenement due to a structural alteration.
In this case $52,130 had been spent on the erection, in reinforced concrete, of a mezzanine floor with separate foundations, and some internal partitions, in addition to general reconditioning. Therefore it was proper that an interim valuation
should be made.
3.
Mr. Ip's paragraph 2 ignores all rating law. has put in no valuation by a local architect.
Mr. Ip
In this connection