CAP. 116]
[s. 26 cont.]
Payment of rates.
Right of appeal against interim valuation.
Amount of rates.
Rating.
(2) No rates shall be recoverable in respect of such tenement until such notice has been served.
27. The rates assessed shall be payable from the first day of the month next following the assessment and shall thereafter continue to be payable quarterly.
28. (1) Any person who is aggrieved by any interim valuation, on the ground that the tenement assessed is not rateable under this Ordinance or that it is valued beyond its rateable value, may appeal to the Supreme Court in its summary jurisdiction, whereupon sections 16 to 23 shall apply in relation to such appeal.
(2) The period of twenty-one days mentioned in those sections shall be taken to be twenty-one days from the service on the owner or occupier of the tenement of notice in the prescribed form or, in case such notice was not received by such owner or occupier, twenty-one days from the first demand upon him to pay the rates to which the appeal has reference.
Rating.
29. After the time for appealing has expired, seventeen per cent on the valuation of every tenement enumerated in 42 of 1939, s.4, the list shall be payable as rates from the 1st day of April in each year or from such other day as may be fixed by the Governor in Council: Provided that the said percentage shall be reduced to sixteen per cent in the case of any tenement for the water supply of which from the Government waterworks the only provision made is a supply of unfiltered water, and shall be reduced to fifteen per cent in the case of any tenement for which no provision is made for any supply of water from such waterworks. For the purposes of this section provision for water supply shall be deemed to be made for a tenement, although it has not connexion with the Government water-mains or waterworks, if such tenement is situated within two hundred yards of a Government water-main.
Power to alter amount of rates.
30. (1) The rates provided for in section 29 and the districts to which they apply may be altered by resolution of the Legislative Council.
(2) If any such resolution is passed the Governor shall fix a date for its coming into effect.
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CAP. 116]
[s. 26 cont.]
Payment of rates.
Right of appeal against interim
valuation.
Amount of rates.
Rating.
(2) No rates shall be recoverable in respect of such tenement until such notice has been served.
27. The rates assessed shall be payable from the first day of the month next following the assessment and shall thereafter continue to be payable quarterly.
28. (1) Any person who is aggrieved by any interim. valuation, on the ground that the tenement assessed is not rateable under this Ordinance or that it is valued beyond its rateable value, may appeal to the Supreme Court in its summary jurisdiction, whereupon sections 16 to 23 shall apply in relation to such appeal.
(2) The period af twenty-one days mentioned in those sections shall be taken to be twenty-one days from the service on the owner or occupier of the tenement of notice in the prescribed form or, in case such notice was not received by such owner or occupier, twenty-one days from the first demand upon him to pay the rates to which the appeal has reference.
Rating.
29. After the time for appealing has expired, seventeen per cent on the valuation of every tenement enumerated in 42 of 1939, s.4. the list shall be payable as rates from the 1st day of April in each year or from such other day as may be fixed by the Governor in Council: Provided that the said percentage shall be reduced to sixteen per cent in the case of any tene- ment for the water supply of which from the Government waterworks the only provision made is a supply of unfiltered water, and shall be reduced to fifteen per cent in the case of any tenement for which no provision is made for any supply of water from such waterworks. For the purposes of this section provision for water supply shall be deemed to be made for a tenement, although it has not connexion with. the Government water-mains or waterworks, if such tenement is situated within two hundred yards of a Government water- main.
Power to alter amount
of rates.
30. (1) The rates provided for in section 29 and the districts to which they apply may be altered by resolution of the Legislative Council.
(2) If any such resolution is passed the Governor shall fix a date for its coming into effect.
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378
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