Payment and recovery of mates.
Transfer of Urban Council rates.
Delations.
Interim valuations,
Notification of
deletions and
interim
valuations.
10
(8) Notwithstanding an apportionment of rateable value under subsection (6), the rates assessed on the single tenement may continue to be payable in accordance with subsection (4).
22. (1) Subject to this Ordinance, rates shall be payable quarterly in advance to the Collector of Rates in the first month of each quarter, and the date on or before which, and the place at which, a payment of rates is to be made shall be notified quarterly by the Collector of Rates in the Gazette.
(2) Any rates not paid in accordance with a notification under subsection (1) shall be deemed to be in default and the Collector of Rates may order that not more than five per cent of the amount in default shall be added to the rates and recovered therewith.
(3) Any rates in default, and any sum added thereto by virtue of subsection (2), shall be recoverable as a debt due to the Crown.
23. (1) Before the end of the first month of each quarter the Collector of Rates shall pay to the Urban Council all Urban Council rates lawfully demanded by him during the previous quarter.
(2) All general rates, and sums recovered under section 22(3) shall be paid by the Collector of Rates into general revenue.
PART VI
DELETIONS AND INTERIM VALUATIONS
24. The Commissioner may at any time delete from a valua- tion list any tenemen!-
(2) if there has been any structural alteration thereto; (b) if two or more tenements have previously been valued as one tenement and in the opinion of the Commissioner they should now be valued as separate tenements;
(c) if the tenement ceases to be rateable.
25. The Commissioner may at any time make an interim valuation of a tenement which is not included in a valuation list and is liable to be rated.
26. (1) The Commissioner shall, if he proposes to make a deletion or an interim valuation, serve notice thereof in the specified form on the owner or occupier of the tenement concerned.
LL
(2) The Commissioner shall, if after the expiration of the period of twenty-one days referred to in section 40(1), no nolice of objection has been received or, if a valid notice of objection hus been lodged. after a notice of decision under section 40(2) has been served, notify the Collector of Rates in writing of the deletion or interim valuation of the lenement concerned and
(a) in the case of a deletion, of the date from which rales shall cease to be charged and of such other amendments to the valuation list as may be necessary;
(b) in the case of an interim valuation, of the amount of the valuation. the date from which rates should be charged and of such other amendments to the valuation list as may be necessary,
(3) On receipt of a notification under subsection (2), the Collector of Rates shall cause the required amendment to be made to the valuation list.
(4) In the case of an interim valuation, no rates shall, not- withstanding section 17(2), be recoverable by the Collector of Rates in respect of the tenement concerned until a notice under subsection (1) has been served.
27. When there has been a deletion, the date from which rates shall cease to be chargeable shall be the first day of the month following that in which the tenement became subject to deletion, or on such other date as the Commissioner may determine.
28. (1) Subject to section 49 and to subsection (2), an in- terim valuation shall become effective on the first day of the month Bollowing that in which the tenement became subject to an interim valuation, or on such later date as the Commissioner may determine.
(2) When an interim valuation is made in respect of a tene- ment which forms the whole or part of a newly constructed build- ing, the jaterim valuation shall not have effect until—
(a) the expiration of six months from the date of issue of an occupation permit or temporary occupation permit under the Buildings Ordinance in respect of the tenement;
or
(b) the first day of the month following the date upon which
the tenement was first occupied.
whichever is the earlier.
29. (1) Any rates due on an interim valuation shall be pay- able from-
(a) the date when the valuation became effective; or
Effective dete of deletion.
Effective dale
of interim valuations.
(Cap. 123.)
Payment of rates under an interima valuation.