1964_RATING_ORDINANCE — Page 22

1987 Ed.]

Rating

[CAP. 116

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(b) under section 29(2), the owner or occupier of the tenement shall serve notice in writing on the Commissioner not later than the last day on which the rates are payable, that such tenement was unoccupied. (Amended, L.N. 419/87)

(4) Subject to subsection (4A), a person claiming the refund may, not later than 24 months after the last day on which rates were payable, apply to the Collector of Rates in the specified form for a refund. (Replaced, 33 of 1981, s. 20)

(4A) Notwithstanding anything in subsection (4), no claim may be made for a refund of rates in respect of which the last day on which rates were payable is more than 12 months prior to the date of commencement of the Rating (Amendment) Ordinance 1981. (Added, 33 of 1981, s. 20)

(5) Where rates have been paid for a quarter and the Commissioner is satisfied that the tenement was unoccupied for the whole of a month in that quarter, the rates shall be refundable in part or in whole in accordance with subsection (1) or (2). (Amended, 1 of 1986, s. 6)

(6) A refund may be made under this section only if—

(a) the whole of a tenement valued as a single tenement has been unoccupied; and

(b) the claimant has complied with the requirements of subsections (3) and (4).

(7) In this section, "the amount payable"-

(a) does not include any sum payable in addition to rates under section 22(2) or (2A) or section 29; and

(b) is calculated without regard to anything done under section 50A. (Added, 11 of 1987, s. 9)

31. The Collector of Rates shall refund any amount paid in respect of rates (including any sum paid in addition to rates under section 22(2) or (2A) or section 29), if it is not recoverable apart from this section, and he is satisfied that (Amended, 53 of 1984, s. 3)

(a) the rates were charged otherwise than in accordance with the valuation list;

(b) the tenement was exempted during any period;

(c) rates were paid in respect of a period subsequent to the effective date of deletion of a tenement; or

(d) the person who made a payment in respect of rates was not liable to make that payment.

32. (1) An executor, trustee or receiver shall have the same right to make a claim under this Part as the person whom he represents would have had if such person had not been prevented from making such claim by his death, incapacity, bankruptcy or liquidation and shall be entitled to have refunded to him for the

54/90518.

54/90518

(33 of 1981) (*1.7.1981)

Refund of overpayments. [cf. 1967 c. 9. s. 9.]

Executor, trustee, receiver of claimant.