Amendment of section 16.
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6. Section 16(3)(a) of the principal Ordinance is amended by insert- ing after "after" the following
"an agreement has been signed under section 40(1A) or”.
Repeal of
7.
Section 19 of the principal Ordinance is repealed.
section 19.
Amendment of section 26.
8.
Section 26(2) of the principal Ordinance is amended—
(a) by inserting after "after" in the second place where it occurs the
following-
"an agreement has been signed under section 40(1A) or”; and (b) by deleting "in writing".
Amendment of
9.
section 30.
Repeal of section 34.
Amendment of section 36.
Amendment of section 40.
Section 30 of the principal Ordinance is amended-
(a) in subsection (1), by deleting "paid" in the second place where it
occurs and substituting the following-
"payable";
(b) in subsection (2), by deleting "paid" in the second place where it
occurs and substituting the following—
"payable"; and
(c) by inserting, after subsection (6), the following-
"(7) In this section, "the amount payable❞—
(a) does not include any sum payable in addition to
rates under section 22(2) or (2A) or section 29; and
(b) is calculated without regard to anything done under
section 50A.”.
10. Section 34 of the principal Ordinance is repealed.
11. Section 36(4) of the principal Ordinance is amended-
(a) in the definition of "agricultural land", by inserting after “market
garden," the following-
"a nursery ground,”; and
(b) by inserting, after the definition of “agricultural land", the follow-
ing-
""building" includes any structure;”.
12. Section 40 of the principal Ordinance is amended— (a) by inserting, after subsection (1), the following
"(IA) Where a notice of objection is served under subsec- tion (1), the Commissioner and the person making the objec- tion may agree to confirm. vary or set aside the correction, deletion or interim valuation and where they do so agree they shall sign an agreement in the specified form.";
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(b) in subsection (2), by deleting "on receipt of a notice of objection
under subsection (1)” and substituting the following—
"where a person has served a notice of objection under subsection (1) and no agreement has been signed under subsection (1A)”; and
(c) in subsection (3), by deleting "A" and substituting the following- "An agreement referred to in subsection (1A) and a”.
Explanatory Memorandum
The main objects of this Bill are to abolish the rate relief scheme and to provide that objections to certain valuation decisions may be settled by agreement.
2. The opportunity is also taken to make a number of minor amendments to the principal Ordinance.
3. Clause 7 repeals section 19 of the principal Ordinance as from 1 April 1987. This section limits any increase in the amount of rates payable in any year.
4.
Section 40 of the principal Ordinance enables an owner or occup- ier who is aggrieved by a correction to the valuation list, a deletion from the list, or an interim valuation to serve a notice of objection. Clause 12 adds a provision to allow the Commissioner and the person making such an objection to agree to confirm, vary or set aside the original decision. Clauses 6 and 8 include consequential amendments.
5. Sections 7 and 7A of the principal Ordinance set out the principles by which the rateable value of a tenement is to be ascertained. Section 7(3) to (6) relates to valuation lists in force before 1 April 1984, and section 7A(2) to (5) relates to lists coming into force on or after that date. Since all valuations are now made under section 7A, the former provisions and section 7A(1) are no longer needed. They are repealed by clauses 2 and 3 respectively.
6. Clause 5 amends section 11 of the principal Ordinance to make it clear that different dates may be designated for the purposes of different valuation lists.
7. Section 10(b) of the principal Ordinance enables the Commis- sioner to rate tenements together as a single tenement if they are within the same lot or lots which form the site of a building or group of buildings. Clause 4 makes it clear that this rule operates where a lot or lots form the site of a structure or group of structures.
8.
Section 26(2) of the principal Ordinance requires the Commis- sioner to notify the Collector of Rates in writing of any deletion from the valuation list and of any interim valuation of a tenement. Clause 8(b) rem- oves the requirement that the notification be in writing in order that other methods of communication, such as computer messages, may be used.
9. Section 30 of the principal Ordinance provides for the refund of rates in respect of unoccupied tenements. The calculation of refunds has become difficult as a result of the recent addition of section 50A to the principal Ordinance which allows amounts of less than one dollar to be
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