Rates in urban areas.
Rates in the New Terri- tories.
PART V
AMOUNT OF LIABILITY FOR AND PAYMENT OF RATES
18. (1) Subject to this Ordinance, there shall be payable, with effect from the 1st day of April in each year, on the rateable value of every tenement, which is situated in the urban areas and included in a valuation list in force, both general rates and Urban Council rates.
(2) Subject to subsection (3), general rates and Urban Council rates shall each be such percentage of the rateable value of the tenement as the Legislative Council may by resolution determine,
(3) General rates and Urban Council rates payable under subsection (1) shall not together exceed a total of fifteen per cent of the rateable value of the tenement.
(4) The percentage referred to in subsection (3) shall be reduced to-
(a) fourteen per cent in the case of a tenement for which only an unfiltered supply of fresh water is available from a Government water-main; or
(b) thirteen per cent in the case of a tenement for which no supply of fresh water is available from a Government water-main,
(5) For the purpose of subsection (4), a supply of fresh water shall be deemed to be available for a tenement from a Government water-muin, even if the tenement is not connected to a Government water-main, if the tenement is situated within two hundred yards of a Government water-main which has been constructed for the purpose of supplying fresh water directly to tenements.
19. (1) Subject to this Ordinance there shall be payable, with effect from the 1st day of April in each year, on the rateable value of every tenement, which is situated in the New Territories (other than New Kowloon) and included in a valuation list in force, general rates not exceeding eleven per cent of the rateable value of the tenement.
(2) The percentage referred to in subsection (1) shall be reduced to-
(a) ten per cent in the case of a tonement for which only an unfiltered supply of fresh water is available from a Government water-main; or
(6) mine per cent in the case of a tenement for which no supply of fresh water is available from a Government water-main,
(3) For the purpose of subsection (2), a supply of fresh water shall be deemed to be available for a tenement from a Government water-main, even if the tenement is not connected to a Govern- muent water-main, if the tenement is situated within two hundred yards of a Government water-main which has been constructed for the purpose of supplying fresh water directly to tenements.
20. The percentages referred to in sections 18 and 19 may be altered by resolution of the Legislative Council.
21. (1) The owner and occupier of a tenement shall both be liable to the Collector of Rates for payment of the rates assessed thereon, but the same shall be deemed to be an occupier's rate and, in the absence of any agreement to the contrary, shall be paid by the occupier.
(2) Where no such agreement exists and the rates assessed, or any part thereof, are paid by the owner of the tenement, the amount paid may be recovered by him from the occupier in an action for money paid to his use, or, if the occupier is still in occupation of the tenement, by distress in the same manner as for rent.
(3) Where such agreement to the contrary exists and the rales assessed, or any part thereof, are paid by the occupier of the lenement, the amount paid may be recovered by him from the owner in an action for money paid to his use.
(4) Where, under section 10, two or more tenements are valued together as a single tenement, the rates assessed on the single tenement shall be paid-
(a)
(D)
by the occupier of the single tenement if he is the sole occupier thereof; or
by any one of the owners or occupiers of the tenement who may be required by the Collector of Rates to adjust their respective shates of payment of such rates amongst themselves.
(5) An owner or occupier of a tenement who is liable to pay rates in accordance with subsection (4) may apply to the Com- missioner for an apportionment of the rateable value applicable to the separate tenements.
(6) On receipt of an application under subsection (5) the Commissioner may apportion the rateable value.
(7) After making the apportionment the Commissioner shall, within a reasonable time, give notice of the apportionment in the specified form to the owner or occupier who made such application.
Power to alter amount of rates.
Liability for payment of
rates.