DEFINITIONS IN THE RATING ORDINANCE 1901,
REFERRED TO IN SECTION 2 (1)
For reference.
(a) "Annual valuation" means a general valuation of the rateable tenements in the whole Colony, or any part thereof, to be made yearly under this Ordinance;
(c) "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;
(a) "List" means the annual valuation list provided for by this Ordinance;
(e) "Machinery" means machinery used for purely industrial or manufacturing purposes, but does not include lifts and machinery used as adjuncts to any tenements occupied as offices, dwellings or hotels. In making, however, any valua tion of such lifts and machinery, the Assessor shall deduct the expenses of working such lifts and machinery from the rateable value thereof, if such expenses are - paid by the landlord;
(1) "Owner" means the holder of any tenement direct from the Crown, whether under lease, licenoe or otherwise, or the immediate landlord of any tenement, or the agent of any such holder or landlord who is absent or under disability;
(g) "Pier" includes wharf;
(h) "Rateable value means the rent at which any tenement might reasonably be expected to let, at the time of the valuation, from year to year,
if the tenant undertook to pay all usual tenant's rates and taxes, if the landlord undertook to pay the Crown rent and the costs of repairs and insurance, with any other expenses necessary to maintain the tenement in a state to command that rent. Such rateable value shall not include the value of any machinery upon or in the tenement. In the case of buildings let to more than one occupier, there may be deducted from the total annual rent of the whole tenement, estimated as aforesaid, a sum not exceeding twenty per cent. of the whole as an allowance for such portions of such buildings as may reasonably be expected to be unlet from time to time during the ensuing year, and the remainder shall be the rateable value;
(1) "Tenement" means any land, with or without buildings, which is held or occupied as a distinct or separate holding or tenancy, except piers;
(J) "Unoccupied", when applied to an tenement, means while such tenement is put to no beneficial use and, when applied to a building, means while such building is neither used for storage of any goods or chattels nor used for habit- ation, except by a caretaker;
The statutory powers of the Assessor which have, for the sake of brevity,been incorporated by reference to the Rating Ordinance, 1901, under the provisions of section 10 are :-
s.4.To serve notices requiring the furnishing of particulars, to
enter on tenements to inspect &c,to call for the production of books &c.
s.24.To make interim valuations
ss.41 & 42. To number and maintain numbers on tenements and to
alter these.