1987 Ed.]
Rating
[CAP. 116
15
(b) by any one of the owners or occupiers of the tenement who may be required by the Collector of Rates to adjust their respective shares of payment of such rates amongst themselves.
(5) An owner or occupier of a tenement who is liable to pay rates in accordance with subsection (4) may apply to the Commissioner for an apportionment of the rateable value applicable to the separate tenements.
(6) On receipt of an application under subsection (5) the Commissioner may apportion the rateable value.
(7) After making the apportionment the Commissioner shall, within a reasonable time, give notice of the apportionment in the specified form to the owner or occupier who made such application.
(8) Notwithstanding an apportionment of rateable value under subsection (6), the rates assessed on the single tenement may continue to be payable in accordance with subsection (4).
recovery of rates.
22. (1) Subject to this Ordinance, rates shall be payable quarterly in advance to the Collector of Rates in the first month of each quarter, and the date on or before which, and the place at which, a payment of rates is to be made shall be notified quarterly by the Collector of Rates in the Gazette.
(2) Any rates not paid in accordance with a notification under subsection (1) shall be deemed to be in default and the Collector of Rates may order that not more than 5 per cent of the amount in default shall be added to the rates and recovered therewith.
(2A) Where on the expiry of a period of 6 months from the date when any rates were deemed to be in default, whether such date was before or after 1 August 1984, there remains unpaid any amount of the aggregate of—
(a) the rates deemed to be in default; and
(b) any sum added thereto under subsection (2),
the Collector of Rates may order that a sum or sums not exceeding 10 per cent in all of the unpaid amount shall be added to the unpaid amount and recovered therewith. (Replaced, 53 of 1984, s. 2)
(3) Any rates in default, and any sum payable in addition to rates under subsection (2) or (2A), shall be recoverable as a debt due to the Crown. (Amended, 34 of 1974, s. 2 and 53 of 1984, s. 2)
(4) Any amount charged by the Collector of Rates prior to 1 August 1984 in the purported exercise of his powers under subsection (2A) by way of surcharge upon the unpaid amount of any sum added to rates under subsection (2) shall, notwithstanding that the rates were not in default at the time of making such charge, be deemed to have been validly charged and to be recoverable as if the rates had been in default at the time of making such charge. (Added, 53 of 1984, s. 2)
1987 Ed.]
Rating
[CAP. 116
15
(b) by any one of the owners or occupiers of the tenement who may be required by the Collector of Rates to adjust their respective shares of payment of such rates amongst them- selves.
(5) An owner or occupier of a tenement who is liable to pay rates in accordance with subsection (4) may apply to the Commis- sioner for an apportionment of the rateable value applicable to the separate tenements.
(6) On receipt of an application under subsection (5) the Commissioner may apportion the rateable value.
(7) After making the apportionment the Commissioner shall, within a reasonable time, give notice of the apportionment in the specified form to the owner or occupier who made such application.
(8) Notwithstanding an apportionment of rateable value under subsection (6), the rates assessed on the single tenement may continue to be payable in accordance with subsection (4).
recovery of rates.
22. (1) Subject to this Ordinance, rates shall be payable Payment and quarterly in advance to the Collector of Rates in the first month of each quarter, and the date on or before which, and the place at which, a payment of rates is to be made shall be notified quarterly by the Collector of Rates in the Gazette.
(2) Any rates not paid in accordance with a notification under subsection (1) shall be deemed to be in default and the Collector of Rates may order that not more than 5 per cent of the amount in default shall be added to the rates and recovered therewith.
(2A) Where on the expiry of a period of 6 months from the date when any rates were deemed to be in default, whether such date was before or after 1 August 1984, there remains unpaid any amount of the aggregate of—
(a) the rates deemed to be in default; and
(b) any sum added thereto under subsection (2),
the Collector of Rates may order that a sum or sums not exceeding 10 per cent in all of the unpaid amount shall be added to the unpaid amount and recovered therewith. (Replaced, 53 of 1984, s. 2)
(3) Any rates in default, and any sum payable in addition to rates under subsection (2) or (2A), shall be recoverable as a debt due to the Crown. (Amended, 34 of 1974, s. 2 and 53 of 1984, s. 2)
(4) Any amount charged by the Collector of Rates prior to 1 August 1984 in the purported exercise of his powers under subsec- tion (2A) by way of surcharge upon the unpaid amount of any sum added to rates under subsection (2) shall, notwithstanding that the rates were not in default at the time of making such charge, be deemed to have been validly charged and to be recoverable as if the rates had been in default at the time of making such charge. (Added, 53 of 1984, s. 2)
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