(a) The District Officers in their respective districts
are given the powers and duties of the Assessor of Rates and
the Colonial Treasurer under the principal Ordinance (s.s.1);
(76) Rates are to be imposed upon such parts of the Terri-
tories as are declared by the Governor in Council to be urban
areas and in respect of buildings only (s.s.2);
(c) Buildings are to be classified according to their
value as assessed from year to year by the District Officers
(s.s.3);
(a) s.s. 4 imposes an annual rate on buildings, graded
according to the classification thereof, the rate for a
building that enjoys the benefit of a Government water supply
being double the rate for one which does not. This annual
rate may be altered, as under section 31(1) of the principal
Ordinance, by resolution of the Legislative Council.
(e)
s.s.5 requires all rates to be paid quarterly in
advance to the District Officer. The times appointed for
payment will be notified in the districts and not in the
Gazette as provided by section 32 of the principal Ordinance;
(f) In the event of default in the payment of rates the
District Officers are given by s. s. 6 the same power in order
to recover the same as the Collector of Crown Rent is given
in respect of such rent by the Crown Rent regulations made
und er the New Territories Regulation Ordinance, 1910;
(g) s.s.7 makes special provision for the refund of rates
in respect of non-occupation of part of a building;
(h) by s. s. 8 such modifications may be made in the Schedule
forms as the District Officers deem necessary.
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5. In my opinion this is an Ordinance to which His Excellency
the Governor may properly assent in the name of His Majesty
and on His behalf.
حكوو
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Attorney General.
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