Refunds in respect of unoccupied tenements.
12
(6) twelve months before the date of the issue of the first demand therefor, made in writing by the Collector of Rates on the person liable for payment thereof,
whichever is the later.
(2) Such rates shall-
(a)
be payable on a date specified in the demand note by the Collector of Rates, which shall not be less than twenty-eight days after the date of issue of the demand note:
(b) include rates for the remainder (if any) of the quarter
of the year in which the demand is made; and
(c) be payable thereafter in accordance with section 22.
(3) Section 22(2) and (3) shall apply in respect of any rates not paid in accordance with this section.
PART VII
REFUND OF RATES
30. (1) If a tenement, which comprises the whole or part of a building, is unoccupied (otherwise than by reason of an order of the Government) for the whole of a month in a quarter for which rates have been paid, a refund of half the amount paid for that month may be recovered in the manner provided in this section.
(2) If a lenement, other than a tenement to which subsection (1) applies, is unoccupied for the whole of a month in a quarter for which rates have been paid, a refund of the amount paid for that month may be recovered in the manner provided in this section.
(3) If rates are payable-
(a) under section 22, the owner or occupier of the tenement shall serve notice in writing on the Commissioner not later than the fifteenth day of the month from the first day of which he intends to claim a refund, that the tenement is unoccupied;
(b) under section 29(2), the owner or occupier of the tene- ment shall serve notice in writing on the Commissioner not later than the last day on which the rates are payable. that such tenement was unoccupied.
£3
(4) A person claiming the refund may, not later than twelve months after the last day on which rates were payable, apply to the Collector of Rates in the specified form for a refund.
(5) Where rates have been paid for a quarter and the Com- missioner is satisfied that the tenement was unoccupied for the whole of a month in that quarter, the rates shall be refundable from general revenue in part or in whole in accordance with sub- section (1) or (2).
(6) A refund may be made under this section only if-
(a) the whole of a tenement valued as a single tenement has
been unoccupied; and
(b) the claimant has complied with the requirements of sub-
sections (3) and (4).
31. The Collector of Rates shall refund any amount paid in respect of rates (including any sum added to rates deemed to be in default under section 22 or 29), if it is not recoverable apart from this section, and he is satisfied that-
(a) the rates were charged otherwise than in accordance with
the valuation list;
(b) the tenement was exempted during any period:
(c) rates were paid in respect of a period subsequent to the
effective date of deletion of a tenement; or
(c) the person who made a payment in respect of rates was
not liable to make that payment.
32. (1) An executor, trustee or receiver shall have the same right to make a claim under this Part as the person whom he represents would have had if such person had not been prevented from making such claim by his death, incapacity, bankruptcy or liquidation and shall be entitled to have refunded to him for the benefit of such person, or the latter's estate, any rates paid and refundable in accordance with section 30 or 31.
(2) Where a tenement has been assessed to rates in the name of, and rates have been paid by, an agent, either the agent or his principal (but not both) may claim under this Part a refund of rates in accordance with section 30 or 31; and if a refund is made to the agent, his receipt shall be a valid discharge for the amount so refunded.
33. Any person who is aggrieved by a refusal by the Collector of Rales to refund rates may appeal against such refusal to the court, which may adjudicate upon the appeal, notwithstanding that the amount of refund claimed exceeds ten thousand dollars.
Refund of overpaynients.
[et, 19467, c. 9. «. 9)
Executor, truslee, receiver of claimant.
Appeal against refusal to refund.