Rating.
Payment, recovery and refund of rates.
[CAP. 116
31. The above rates shall be paid quarterly in advance at the Treasury within the first month of each quarter, and the times appointed for such payment shall be notified quarterly by the Accountant General in the Gazette.
[32]
32. (1) The owners and occupiers of all tenements shall be liable to the Crown for payment of the rates assessed thereon, but the same shall be deemed an occupier's rate and, as between the owner and occupier of any tenement, shall in the absence of any agreement to the contrary be borne by the occupier; and the amount thereof, if paid by the owner, may be recovered by him from the occupier in an action for money paid to his use, or if he is still in occupation of the tenement, by distress in the same manner as for rent.
(2) The provisions of this section shall equally apply to the recovery of rates paid by one owner on account of another under paragraph (b) of section 5.
[33]
33. If any person fails to pay any rates for which he is liable, within one month after the day notified in the Gazette as the last day for payment, the Accountant General may recover the same by action in the Supreme Court in its summary jurisdiction, together with interest at the rate of eight per cent per annum from the day when such rates ought to have been paid until the day of payment.
[34]
34. Refund of rates may be made subject to the rule that whenever any tenement is unoccupied during one or more entire months of any quarter in respect of which the rates upon such tenement were paid in advance within the first month of such quarter, the Accountant General shall, subject to the provisions of section 35, refund the rates for such months: Provided that no refund of rates shall be made in respect of the non-occupation of any portion less than the whole of any land or building which may have been assessed as a separate tenement.
[35]
35. A refund may be obtained in the following manner-
(a) the owner of any tenement may give notice to the Accountant General that such tenement is vacant
379
:
Rating.
Payment, recovery and refund of rates.
[CAP. 116
payment
31. The above rates shall be paid quarterly in advance Mode of at the Treasury within the first month of each quarter, and of rates. the times appointed for such payment shall be notified quarterly by the Accountant General in the Gazette.
[32]
payment of
32. (1) The owners and occupiers of all tenements shall Liability for be liable to the Crown for payment of the rates assessed rates. thereon, but the same shall be deemed an occupier's rate and, as between the owner and occupier of any tenement, shall in the absence of any agreement to the contrary be borne by the occupier; and the amount thereof, if paid by the owner, may be recovered by him from the occupier in an action for money paid to his use, or if he is still in occupation of the tenement, by distress in the same manner as for rent.
(2) The provisions of this section shall equally apply to the recovery of rates paid by one owner on account of [33] another under paragraph (b) of section 5.
rates.
33. If any person fails to pay any rates for which he is Recovery of liable, within one month after the day notified in the Gazette as the last day for payment, the Accountant General may recover the same by action in the Supreme Court in its summary jurisdiction, together with interest at the rate of eight per cent per annum from the day when such rates ought to have been paid until the day of payment. [34]
refund of
34. Refund of rates may be made subject to the rule Rule for that whenever any tenement is unoccupied during rates. one or more entire months of any quarter in respect of which the rates upon such tenement were paid in advance within the first month of such quarter, the Accountant General shall, subject to the provisions of section 35, refund the rates for such months: Provided that no refund of rates shall be made in respect of the non-occupation of any portion less than the whole of any land or building which may have been assessed as a separate tenement.
[35]
obtaining
35. A refund may be obtained in the following manner- Mode of (a) the owner of any tenement may give notice to the refund.
Accountant General that such tenement is vacant
379
No comments yet.
Private notes are available after approval.