1950_RATING_ORDINANCE — Page 13

Rating.

[CAP. 116

statement an

39. Every person who knowingly makes to any person Making false any false statement for the purpose of obtaining a refund offence. of rates under the provisions of section 38 shall upon 22 of 1950, summary conviction be liable to a fine of two thousand dollars.

Exemptions from rates.

[38B ]

Schedule.

of certain

40. (1) Tenements below the rateable value of such Exemption minimum amount as may be fixed by the Governor in Council tenements. and notified in the Gazette shall not be rateable.

(2) The following tenements, so long as they are not occupied in any way for gain or pecuniary profit, shall not be rateable-

(a) almshouses;

(b) art schools or art galleries;

(c) cemeteries;

(d) charitable dispensaries;

(e) free libraries;

(f) premises of the Government of the Colony or any

part of His Majesty's dominions;

(g) hospitals;

(h) museums;

(i) places of public worship;

24 of 1950, Schedule.

(i) rifle ranges;

(k) schools; and

(1) the City Hall.

(3) Any village or area may by resolution of the Legis- lative Council be exempted from assessment for rates.

(4) It shall be lawful for the Governor in Council in his discretion to authorize the total or partial exemption from assessment of any educational, charitable or welfare institu- 9 of 1950, tion other than those included in subsection (2) or of any tenement used in connexion therewith.

Schedule.

(5) No person shall, in respect of any period, be liable 26 of 1939, to pay rates in respect of a tenement which is intended to be occupied and used solely for the purpose of affording protection in the event of hostile attack from the air or for purposes auxiliary thereto, if approved by the appropriate civil defence authority and the Commissioner and which is not occupied or used for any other purpose.

[39]

8.4.

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