14
Application for cancellation or review of valuation.
•
Exemption of certain tenements
8
Proclamation from being substantially complied
with.
16. (1) Any person who is aggrieved by a valuation
or an interim valuation on the ground that the
tenement is not rateable under this Proclamation
or that it is valued beyond its rateable value
may apply to the Deputy Chief Civil Affairs
Officer for such valuations to be cancelled or
reviewed.
(2) Any application under the provisions of the
preceding sub-section shall be in writing and
must be lodged at the place at which rates are
payable within twenty-one days after the list
in which the valuation is included is first
open for inspection in accordance with the
provisions of section 12 or within twenty-one
days after notice of valuation shall have been
served under the provisions of section 13, which-
ever date shall be the earlier and such applica-
tion shall contain a full statement of all the
facts material to the application.
(3) The decision of the Deputy Chief Civil
Affairs Officer, or of any person authorised by
him to consider the application, shall be final
and conclusive.
17. (1) Tenements below the rateable value of
Twenty dollars, or such other minimum amount as
may be fixed by the Deputy Chief Civil Affairs
Officer and notified in the Gazette, shall not
be rateable.
(2) So long as they are not occupied in any way
for gain or pecuniary profit, the tenements specif fied in sub-section (2) of section 39 of the
Rating Ordinance, 1901, shall not be rateable.
(3) Land which is held or occupied as a distinct