1973-HKRS28-16-21_Part01 — Page 46

Valuations.

Preparation of lists of rateable values.

Verification of lists.

Declared list to be valuation List.

Valuation lists

to be open to inspection.

(a) if the value of a tenement is affected by the value of any other tenement contiguous to it or separated only by a street, and the other tenement is owned or occupied by the same person, the tenements may, in the discretion of the Commissioner, be valued together as a single tene-

meal:

(b) if two or more tenements are within the same lot or lots which form the site of a building or group of buildings, the Commissioner may value those tenements together as a single tenement.

PART IV

VALUATIONS AND VALUATION LISTS

11. The Governor may, at any time, direct the Commissioner to make a valuation of tenements in any specified area.

12. (1) The Commissioner shall, when directed to make a valuation under section 11, prepare, in respect of each of the specified areas designated in the direction, a list containing the address and, where necessary, a description of every tenement valued and its rateable value.

(2) A tenement, or part of a tenement, exempted from assess- ment to rates under section 360)) and (2) shall not be include in any such list.

13. The Commissioner shall, when he has completed the preparation of a list under section 12, sign a declaration that, to the best of his knowledge and belief, the list contains a true account of the addresses, descriptions and rateable values of every tepement included therein.

14. (1) A list declared under section 13, as amended from time to time, shall be the valuation list, for the specified area to which it relates, for the year next following the date of the declara- tion and thereafter until a new valuation list comes into force.

(2) A list declared under section 13 shall be delivered to the Collector of Rates by the Commissioner.

15. (1) The Collector of Rates shall, not later than the 9th day of March in every year, make available for inspection by the public, for a period of twenty-one days, a copy of each valuation list for the next following year.

(2) Prior notice of intention to make such valuation lists available for inspection, and of the place and time at which the

lists may be inspected, shall be published in the Gazette, and in at least one newspaper in the English language and one in the Chinese language, published daily for circulation in Hong Kong,

(3) Any person may, during such period of twenty-one days. take any extract from the copy of the valuation lists, which is made available for inspection.

16. (1) Subject to Part VI, Part IX and section 49, a valua- tion list in force shall not be altered except to correct-

(d) a misdescription or clerical or arithmetical error, or (b) a misdescription resulting from a change of house number or street name notified in the Gazelle or from the allocation of house numbers under section 32 of the Buildings Ordinance.

(2) The Commissioner shall, if he makes a correction under subsection (1)(a), serve on the owner or occupier of the tegement affected a notice in the specified form of the correction.

(3) The Commissioner shall, if he makes a correction-

(a) under subsection (1)(a) and no notice of objection with regard thereto is served on him in accordance with sec- tion 40(1):

(b) under section 40(2)(a); or

(c) under subsection (1)(6),

direct the Collector of Rates to alter the valuation list, and the Collector of Rates shall alter the valuation list in accordance with the Commissioner's direction.

(4) Notwithstanding section 17(2), where a correction is made under subsection (1X2), no rates shall be recoverable by the Col- lector of Rates until a notice under subsection (2) is served.

17. (1) If a tenement is included in a list prepared under section 12 and

(a) the tenement was not included in any previous valuation

list: or

(b) the existing address or description or rateable value of

the tenement is altered,

the Commissioner shall serve on the owner or occupier of the tenement notice, in the specified form, of such inclusion or altera- tion, and of the rateable value of the tenement.

(2) Failure to serve such a notice shall not invalidate any valuation or relieve any person from the payment of rates.

Corrections.

(CKD), 123.)

Notice of Inclusion in list

or alteration thereto,