the-ordinances-of-the-legislative-counci-1890v2 — Page 452

HK Historical Laws 香港歷史法例 All

1042 [ 15 of 1888. ] RATING .


Mode of
valuation .
4. The assessor shall separately estimate the rateable value 4



[ See 21 of 85, of each tenement, except in the following cases :
6. ]
( 1. ) Whenever the value of a tenement is affected by the
value of another tenement, contiguous to it , or
separated only by a road- way, and both tenements
are owned by the same person, the two tenements
may be valued together.
( 2. ) When two or more tenements are so built that their
floors overlap or are intermixed, they may be valued
as one tenement, the rates being charged against
any one of the owners, who may be required to
adjust their respective shares of payment of such
rates amongst themselves.

Return of Annual Value.
Return of
annual value,
5. Any owner of a tenement occupied by himself, for which
no rent passes, or any owner of more than ten tenements may,
) provided
ask for time. within ten days from the service upon him of Form A (1)as
1890.) by section 3 , apply in writing to the assessor for an extension
of the time allowed for returning such form , stating his reasons
for the application, and the assessor may grant such extension
of time, not exceeding twenty -eight days additional , as to him
may appear reasonable.
Annual Valuations.
1
General 6. The assessor shall make in each year, before the 30th of
tionual valua- April, or as soon thereafter as may be, a valuation of the tene
[21 of85.3] ments in the Colony, or of such part thereof as the Governor in
Council may direct.
17. The Governor in Council may :
Powers of
Governor in
( 1. ) Fix any other day as the day before which (or as soon
Council. thereafter as may be ) the valuation shall be finished .
[ 21 of 85. 12] ( 2. ) Adopt any valuation at any time existing, either
wholly or in part, as the valuation for the ensuing
year or any part thereof ; and shall cause notice of
such adoption, and of the extent thereof, to be
published in the Gazette. Any existing valuation
so adopted shall, for the purposes of appeal, be
considered a new valuation .
List of valua
tions.
8. As soon as the said valuation is completed, the assessor
(21 of 85.7]
shall make out a list of the several tenements assessed , and of
iheir respective valuations, and shall deliver the same to the
Colonial Secretary .

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