Sums added to
rates in default got to be
refunded.
Additional
power to grant refunds.
Exemption of
certain tene- meats from
assessmenL
Proposal for
alteration of valuation list.
127. 1967, c. 9, 10, 69]
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14. No sum added to rates deemed to be in default under section 22 or 29 shall be refunded under section 30.
35. Notwithstanding anything in this Ordinance, the Governor may order a refund to be made of any amount paid in respect of rates, including any amount recovered therewith in respect of rates deemed to be in default under section 22 or 29.
PART VIII
EXEMPTION FROM ASSESSMENT
36. (1) The following tenements, or parts thereof, shall be exempted from assessment to rates-
(a) agricultural land, that is to say, land used as farm land, a fish pond, a market garden or an orchard, or for animal husbandry, and any building (other than a dwelling house) thereon used wholly or mainly for any such pur- pose, but not land which is part of an ornamental park, garden or pleasure ground or which is used wholly or mainly for the purpose of sport or recreation;
(b) those used wholly or mainly for public religious worship: (e) those occupied for public purposes by or on behalf of the Government, the Urban Council or the Colonial Treasurer Incorporated; and
(d) those owned and occupied for public purposes by the
government of a Commonwealth Country.
(2) The Governor in Council may, by order, declare any tene- ment or class of tenement, or any part of a specified area. to be exempted from assessment to rates.
(3) The Governor may exempt any tenement from the pay- ment of rates, wholly or in part.
(4) A tenement, or part of a tenement, occupied for public purposes by or on behalf of the government of a Commonwealth Country shall be exempted from the payment of rates.
PART IX
PROPOSALS, OWJECTIONS AND APPEALS
37, (1) Any person who is aggrieved on any of the following grounds-
(a) that a tenement for which he is liable to pay rates has
been valued above its proper rateable value;
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(b) that a tenement included in a valuation list ought to
be omitted therefrom:
(c) that a tenement which ought to be included in a valuation
list has been omitted therefrom: or
(d) that a tenement has been valued below its proper rateable
value.
may, within the period of twenty-one days referred to in section 15(1), serve a proposal in the specified form on the Commissioner for the alteration of the valuation list for the next following year so far as it relates to that tenement.
(2) A proposal under this section shall specify the grounds for the proposed alteration.
(3) If the person serving the proposal is neither the owner nor the occupier of the tenement referred to in the proposal, he shall, within the period of twenty-one days referred to in subsec- tion (1), serve copies of the proposal on the owner and occupier of the tenement, and notify the Commissioner of such service.
(4) Within fourteen days of service on him of a copy of a proposal under subsection (3), the owner or occupier of the tene- ment referred to in the proposal may send his comments thereon to the Commissioner and the person serving the proposal.
38. (1) Where a proposal is served under section 37, the Commissioner, the person making the proposal and any person served with a copy of the proposal under section 37(3) may agree on an alteration to the valuation list (whether the alteration is that specified in the proposal or another alteration) in relation to the tenement concerned.
(2) Where an alteration is agreed under subsection (1) the Commissioner, the person making the proposal and any other person on whom a copy of the proposal has been served shall sign an agreement in the specified form.
(3) An agreement referred to in subsection (2) may be signed on behalf of the Commissioner by an officer of the Rating and Valuation Department not below the rank of Senior Rating and Valuation Surveyor.
(4) Where an agreement has been signed under subsection (2), the Commissioner shall direct the Collector of Rates to alter the valuation list and the Collector of Rates shall comply with the Commissioner's direction.
Agreed alterations.