22
22
CAP. 116]
Rating
[1987 Ed.
Appeal against refusal to refund.
(Cap. 336.)
Additional power to grant refunds.
benefit of such person, or the latter's estate, any rates paid and refundable in accordance with section 30 or 31.
(2) Where a tenement has been assessed to rates in the name of, and rates have been paid by, an agent, either the agent or his principal (but not both) may claim under this Part a refund of rates in accordance with section 30 or 31; and if a refund is made to the agent, his receipt shall be a valid discharge for the amount so refunded.
33. Any person who is aggrieved by a refusal by the Collector of Rates to refund rates may appeal against such refusal to the District Court, which may adjudicate upon the appeal, notwithstanding that the amount of refund claimed exceeds the sum mentioned in section 33 of the District Court Ordinance.
(Amended, 68 of 1973, s. 5; 1 of 1975, s. 5 and 79 of 1981, s. 3)
34. [Repealed, 11 of 1987, s. 10]
35. Notwithstanding anything in this Ordinance, the Governor may order a refund to be made of any amount paid in respect of rates, including any sum paid in addition to rates under section 22(2) or (2A) or section 29.
(Amended, 53 of 1984, s. 3)
PART VIII
EXEMPTIONS
(Replaced, 33 of 1981, s. 21)
Exemption of certain tenements from assessment.
[cf 1967 c. 9, s. 26.)
(Cap. 322, sub. leg., 1984 Ed.)
36. (1) The following tenements, or parts thereof, shall be exempt from assessment to rates--
(a) agricultural land, and any building, other than a dwelling house, thereon used wholly or mainly in connection with such land, but not land which is part of an ornamental park, garden or pleasure ground or which is used wholly or mainly for the purpose of sport or recreation;
(b) any dwelling house in the New Territories (except New Kowloon) which-
(c)
(i) is occupied in connection with agricultural land; and (ii) is used as the dwelling house of any person engaged wholly or mainly in carrying on or directing agricultural operations on that land or employed as an agricultural worker thereon;
any village house within such areas of the New Territories as may be designated by the Governor for the purposes of this paragraph, being--
(i) a building to which paragraph (a) or (b) of regulation 3(2) of the Buildings Ordinance (Application to the New Territories) Regulations, or any regulations replaced ...
22
22
CAP. 116]
Rating
[1987 Ed.
Appeal against refusal to refund.
(Cap. 336.)
Additional
power to grant refunds.
benefit of such person, or the latter's estate, any rates paid and refundable in accordance with section 30 or 31.
(2) Where a tenement has been assessed to rates in the name of, and rates have been paid by, an agent, either the agent or his principal (but not both) may claim under this Part a refund of rates in accordance with section 30 or 31; and if a refund is made to the agent, his receipt shall be a valid discharge for the amount so refunded.
33. Any person who is aggrieved by a refusal by the Collector of Rates to refund rates may appeal against such refusal to the District Court, which may adjudicate upon the appeal, notwith- standing that the amount of refund claimed exceeds the sum mentioned in section 33 of the District Court Ordinance.
(Amended, 68 of 1973, s. 5; 1 of 1975, s. 5 and 79 of 1981, s.
34. [Repealed, 11 of 1987, s. 10]
3)
35. Notwithstanding anything in this Ordinance, the Gover- nor may order a refund to be made of any amount paid in respect of rates, including any sum paid in addition to rates under section 22(2) or (2A) or section 29.
(Amended, 53 of 1984, s. 3)
PART VIII
EXEMPTIONS
(Replaced, 33 of 1981, s. 21)
Exemption of certain tenements from assessment.
[cf 1967 c. 9, s. 26.)
(Cap. 322, sub. leg.. 1984 Ed.)
36. (1) The following tenements, or parts thereof, shall be exempt from assessment to rates--
(a) agricultural land, and any building, other than a dwelling house, thereon used wholly or mainly in connection with such land, but not land which is part of an ornamental park, garden or pleasure ground or which is used wholly or mainly for the purpose of sport or recreation;
(b) any dwelling house in the New Territories (except New
Kowloon) which-
(c)
(i) is occupied in connection with agricultural land; and (ii) is used as the dwelling house of any person engaged wholly or mainly in carrying on or directing agricultural operations on that land or employed as an agricultural worker thereon;
any village house within such areas of the New Territories as may be designated by the Governor for the purposes of this paragraph, being--
(i) a building to which paragraph (a) or (b) of regula- tion 3(2) of the Buildings Ordinance (Application to the New Territories) Regulations, or any regulations replaced
i
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