1950_RATING_ORDINANCE — Page 17

Rating.

Modifications in New Territories (other than New Kowloon).

51. In their application to the New Territories, other than New Kowloon, the provisions of this Ordinance shall be subject to the followng modifications-

[CAP. 116

Special modi- rating in

fications for

the New Territories, other than

(a) the powers and duties of the Commissioner and of New Kowloon.

(b)

(c)

the Accountant General shall be exercised and carried out by the District Commissioner;

(i) rates shall be assessed, imposed and levied in respect of buildings only, and in such areas only. as may be declared by the Governor in Council to be urban areas. The words "urban area" shall be substituted for the words "country district" and "district" in the second and sixth lines of section

15;

(ii) every such urban area shall be delineated and shown on a plan approved by the Governor in Council and deposited in the office of the District Commissioner;

(i) rateable buildings shall follows-

be classified as

Special class ... Buildings which are valued by the

assessing officer at over $4,000; First class ...... Buildings which are valued by the assessing officer at over $2,000 but not over $4,000;

Second class ... Buildings which are valued by the assessing officer at over $750 but not over $2,000;

Third class

...

Buildings which are valued by the over $200

assessing officer at but not over $750;

(ii) no rate shall be imposed in respect of any building of which the value, in the opinion of the assessing officer, is $200 or under;

(iii) the assessing officer shall note in every assessment and valuation list made out by him the buildings which he finds neither to have nor to use Government waterworks water;

(iv) the word "tenement" throughout the Ordin- ance shall mean a building rateable under this section and the words "rateable value" in para- graphs (a) and (d) of subsection (1) of section 16

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