Application.
Appointments,
General
Powers of Commissioner.
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“interim valuation" means a valuation made under section 25; "occupier" includes the agent of any such occupier: "owner" means the holder of any tenement direct from the Crown, whether under lease, licence or otherwise, or the immediate landlord of any tenement, or the agent of any such holder or landlord and also means a mortgages;
"rates" means general rates and Urban Council rates; "specified form” means a form specified under section 54: "specified area" means any area of Hong Kong declared under
section 3:
“Lenement" means any land (including land covered with water) or any building, structure, or part thereof which is held or occupied as a distinct or separate tenancy or holding or under any licence:
Ô
"valuation list" means any list declared under section 13; "year" means financial year.
3. The Governor in Council may, by order, declare any area of Hong Kong to be a specified area for the purposes of this Ordinance.
PART II
APPOINTMENT AND POWERS OF COMMISSJONER
4. The Governor may appoint a Commissioner of Rating and Valuation, a Deputy Commissioner, and such Assistant Com- missioners, Principal Rating and Valuation Surveyors, Senior Rating and Valuation Surveyors and Rating and Valuation Surveyors as he thinks fit,
5. The Commissioner, or any person authorized by him in writing, may----
(a) serve on the owner or occupier of any tenement (whether or not the tenement is in a specified area) a requisition in the specified form, requiring him to furnish to the Commissioner, within such period of time as the Com- missioner may specify in the form, the particulars required by the requisition: (b) require the owner or occupier of any tenement (whether or not the tenement is in a specified area) to exhibit to him all receipts for rent, rent-books, accounts or other documents whatsoever connected with the rent or value of the tenement and may take copies of any receipt for rent, rent-book, account or document as exhibited:
3
(c) at any reasonable time, with the consent of the occupier thereof, or of the owner thereof if there is no occupier or if the occupier cannot be found, enter and inspect any tenement (whether or not the tenement is in a specified area) and take such measurements and other particulars as he thinks fit for all or any of the following purposes-
(i) ascertaining the rateable value of the tenement; (ii) ascertaining whether any amount paid in respect of rates is refundable:
(iii) ascertaining whether the tenement is qualified to be exempted:
(iv) ascertaining whether the tenement is unoccupied; and
(v) for any other purpose connected with the valuation of the tenement; and
(d) where he is unable to effect an entry into the tenement in accordance with paragraph (c), serve on the owner and occupier of the tenement notice in writing requiring permission to enter and inspect the tenement for all or any of the purposes specified in paragraph (c), and after the expiry of twenty-four hours from the service of the notice may, at any reasonable time during day-light, enter (using such force as is necessary therefor) and inspect the tenement and take such measurements and other particulars as he thinks fit for any such purposes.
6.
(1) An owner or occupier may, within the period of time specified in a requisition served on him under section 5(a), apply in writing to the Commissioner for an extension of the time allowed for furnishing the particulars required by the requisition. (2) On receipt of an application under subsection (1), the Commissioner may grant such extension of time as to him appears reasonable in the circumstances.
7.
PART III
ASCERTAINMENT OF RATEABLE VALUB
(1) Subject to sections 8 and 9, the rateable value of a lenement shall be ascertained in accordance with this section.
(2) The rateable value of a tenement shall be an amount equal to the rent at which the tenement might reasonably be expected to let, from year to year, if—
(a) the tenant undertook to pay all usual tenant's rates
and taxes; and
Extension of time for furnishing particulars.
Ascertainment of rateable value-general rule.