TNAG-1574-FCO40-2147-Housing-in-Hong-Kong-1986 — Page 114

HONG KONG

LEGAL REPORT

THE RATING (AMENDMENT) ORDINANCE 1986

(No. 1 of 1986)

Enclosure No. 2

This Ordinance amends the Rating Ordinance (Cap.

116) with effect from 1 April 1986

(a)

(b)

(c)

(a)

(e)

2.

―

to establish a second rating area consequent upon the establishment on that date of the Regional Council;

to assist in the quarterly collection of rates by enabling rates to be rounded down to the nearest dollar and the balance carried forward to the next quarter;

to enable various functions to be performed by lower ranking officers in the Rating and Valuation Department so that the number of officers authorized to sign agreements to alter valuation lists and notices of decisions (about 100,000 in 1983/84) will be increased from 20 to 80;

to alter the method of payment of rates;

to amend the arrangements for surcharges, refunds and reductions in rates.

At present i.e. in the period up to 1 April 1986, rates are divided into general rates and Urban Council rates and are fixed by applying a percentage prescribed by LegCo to the rateable value of a tenement. To avoid hardship, a percentage reduction is allowed under section 18 of the principal Ordinance in cases where no water is provided to

The the tenement or where no filtered water is provided. possibility that rates may jump suddenly following a revaluation of rateable values is offset under section 19 by a scheme of rate relief. Refunds are allowed under section 30 in the case of unoccupied tenements. Section 22 provides for surcharges in the case of late payment of rates. At present, such refunds, reductions and rate relief are applicable to all rates (general and Urban Council) but are borne solely by general rates; and surcharges, again applicable to all rates, are credited to general rates only.