RATING ORDINANCE
RATING ORDINANCE
(CHAPTER 116)
CONTENTS
Section
PART I PRELIMINARY
1. Short title
2. Interpretation
3. (Repealed)
PART II APPOINTMENT AND POWERS OF COMMISSIONER
4. Appointments
5. General powers of Commissioner
6. Extension of time for furnishing particulars
6A. Use of returned requisition as evidence
PART III ASCERTAINMENT OF RATEABLE VALUE
7. Ascertainment of rateable value-general rule
7A. Rateable values in new valuation lists
8. Tenements containing machinery
8A. Plant
9. Advertising stations
10. Valuations to be separate except in certain cases
PART IV VALUATIONS AND VALUATION LISTS
10A. Valuation of tenements
11. Direction to prepare valuation lists
12. Preparation of lists of rateable values
13. Verification of lists
14. Declared list to be valuation list
14A. Form and proof of valuation list
15. Inspection of valuation lists and information thereon
16. Corrections
17. (Repealed)
Section
PART V AMOUNT OF LIABILITY FOR AND PAYMENT OF RATES
18. Computation of rates payable
19. Limitation on amount payable as rates
20. (Repealed)
21. Liability for payment of rates
22. Payment and recovery of rates
23. Payment of rates to the Urban and Regional Councils
PART VI DELETIONS AND INTERIM VALUATIONS
24. Deletions
25. Interim valuations
26. Notification of deletions and interim valuations
27. Effective date of deletion
28. Effective date of interim valuations
29. Payment of rates under an interim valuation
PART VII REFUND OF RATES
30. Refunds in respect of unoccupied tenements
31. Refund of overpayments
32. Executor, trustee, receiver of claimant
33. Appeal against refusal to refund
34. (Repealed)
35. Additional power to grant refunds
PART VIII EXEMPTIONS
36. Exemption of certain tenements from assessment
PART IX PROPOSALS, OBJECTIONS AND APPEALS
37. Proposal for alteration of valuation list
38. Agreed alterations
Section
39. Alterations to valuation lists not by agreement
40. Objection to proposed corrections, deletions, interim valuations
40A. Commissioner to consult Secretary for Home Affairs in certain cases
41. Proposals and objections not in the specified form
42. Appeals
43. Fixing date for hearing
44. Hearing of appeal
44A. Consent order
PART X OFFENCES AND PENALTIES
45. False or incorrect statements
46. Refusal to furnish information and obstruction
47. Additional penalty in respect of loss in revenue
48. Complaints may be laid within 6 years of offence
49. Interim valuation after conviction
PART XI MISCELLANEOUS
50. Mode of service of notices, etc.
50A. Rounding down of amounts due
51. Misnomer
52. Competency of judge
53. Regulations
54. Forms
55. Saving of valuation lists in force before commencement of Rating
(Amendment) Ordinance 1990
To consolidate and amend the laws relating to rating.
[1 April 1973]
PART I PRELIMINARY
1. Short title
This Ordinance may be cited as the Rating Ordinance.
2. Interpretation
In this Ordinance, unless the context otherwise requires-
"Collector of Rates" means the Director of Accounting Services; (Amended
L. N. 16 of 1977)
"Commissioner" means the Commissioner of Rating and Valuation appointed
under section 4; "deletion" means a deletion from a valuation list under
section 24;
"exempted" means exempted from assessment to rates or from payment of
rates by virtue of section 36; (Replaced 33 of 1981 s. 2)
"interim valuation" means a valuation made under section 25;
"occupier" includes the agent of any such occupier;
"owner" means the holder of any tenement direct from the Crown, whether
under lease, licence or otherwise, or the immediate landlord of any
tenement, or the agent of any such holder or landlord and also means a
mortgagee;
"prescribed" means prescribed by resolution of the Legislative Council;
(Added 9 of 1984 s. 2)
"rates" means-
(a) in relation to the Urban Council area, general rates and Urban Council
rates; and
(b) in relation to the Regional Council area, general rates and Regional
Council rates; (Replaced 1 of 1986 s. 2)
"Regional Council area" has the meaning assigned to it in the District
Boards Ordinance (Cap. 366); (Added 1 of 1986 s. 2)
"specified form" means a form specified under section 54;
"tenement" means any land (including land covered with water) or any
building, structure, or part thereof which is held or occupied as a
distinct or separate tenancy or holding or under any licence;
"Urban Council area" has the meaning assigned to it in the District Boards
Ordinance (Cap. 366); (Added 1 of 1986 s. 2)
"valuation list" means any list declared under section 13;
"year" means financial year.
(Amended 62 of 1974 s. 16; 54 of 1990 s. 2)
3. (Repealed 54 of 1990 s. 3)
PART II APPOINTMENT AND POWERS OF COMMISSIONER
4. Appointments
The Governor may appoint a Commissioner of Rating and Valuation, a Deputy
Commissioner, and such Assistant Commissioners, Principal Valuation
Surveyors, Senior Valuation Surveyors and Valuation Surveyors as he thinks
fit.
(Amended L. N. 95 of 1989)
5. General powers of Commissioner
(1) The Commissioner, or any person authorized by him in writing, may-
(a) serve on the owner or occupier of any tenement a requisition in the
specified form, requiring him to furnish to the Commissioner, within such
period of time as the Commissioner may specify in the form, the
particulars required by the requisition; (Amended 54 of 1990 s. 4)
(b) require the owner or occupier of any tenement to produce to him for
inspection all receipts for rent, rent-books, accounts or other documents
whatsoever connected with the rent or value of the tenement; (Replaced 54
of 1990 s. 4)
(ba) take away for the purpose of making copies any receipts for rent,
rent-books, accounts or other documents whatsoever connected with the rent
or value of the tenement, produced for inspection under paragraph (b);
(Added 54 of 1990 s. 4)
(c) at any reasonable time, with the consent of the occupier thereof, or
of the owner thereof if there is no occupier or if the occupier cannot be
found, enter and inspect any tenement and take such measurements and other
particulars as he thinks fit for all or any of the following purposes-
(Amended 54 of 1990 s. 4)
(i) ascertaining the rateable value of the tenement;
(ii) ascertaining whether any amount paid in respect of rates is
refundable;
(iii) ascertaining whether the tenement is qualified to be exempted;
(iv) ascertaining whether the tenement is unoccupied; and
(v) for any other purpose connected with the valuation of the tenement;
and
(d) where he is unable to effect an entry into the tenement in accordance
with paragraph (c), serve on the owner and occupier of the tenement notice
in writing requiring permission to enter and inspect the tenement for all
or any of the purposes specified in paragraph (c), and after the expiry of
24 hours from the service of the notice may, at any reasonable time during
day-light, enter (using such force as is necessary therefor) and inspect
the tenement and take such measurements and other particulars as he thinks
fit for any such purposes.
(2) Where receipts for rent, rent-books, accounts or other documents are
taken away under subsection (1), the Commissioner or any person authorized
by him shall return such documents to the owner or occupier of the
tenement within a reasonable period of time. (Added 54 of 1990 s. 4)
6. Extension of time for furnishing particulars
(1) An owner or occupier may, within the period of time specified in a
requisition served on him under section 5 (1) (a), apply in writing to the
Commissioner for an extension of the time allowed for furnishing the
particulars required by the requisition. (Amended 54 of 1990 s. 5)
(2) On receipt of an application under subsection (1), the Commissioner
may grant such extension of time as to him appears reasonable in the
circumstances.
6A. Use of returned requisition as evidence
(1) A returned requisition shall in any proceedings before the Lands
Tribunal or the Court of Appeal be admissible as evidence of the facts
stated in the returned requisition; and any document purporting to be a
returned requisition shall in any such proceedings, be presumed, unless
the contrary is shown-
(a) to be such a returned requisition;
(b) to have been made by the persons by whom it purports to have been
made; and
(c) if it purports to have been made by a person as owner or occupier of a
tenement, or in any other capacity specified in the returned requisition,
to have been made by him as such owner, occupier, or in that other
capacity, as the case may be.
(2) In subsection (1), "returned requisition" means a requisition served
under section 5 (1) (a) on the owner or occupier of a tenement and
returned by him to the Commissioner containing or purporting to contain,
all or any of the particulars required to be furnished by him to the
Commissioner. (Amended 54 of 1990 s. 6)
(Added 45 of 1979 s. 2)
[cf. 1967 c. 9 s. 83 (2) U. K.]
PART III ASCERTAINMENT OF RATEABLE VALUE
7. Ascertainment of rateable value-general rule
(1) Subject to sections 8 and 9, the rateable value of a tenement shall be
ascertained in accordance with this section and section 7A. (Amended 33 of
1981 s. 3)
(2) The rateable value of a tenement shall be an amount equal to the rent
at which the tenement might reasonably be expected to let, from year to
year, if-
(a) the tenant undertook to pay all usual tenant's rates and taxes; and
(b) the landlord undertook to pay the Crown rent, the costs of repairs and
insurance and any other expenses necessary to maintain the tenement in a
state to command that rent. (Amended 11 of 1987 s. 2)
7A. Rateable values in new valuation lists
(1) (Repealed 11 of 1987 s. 3)
(2) The rateable value of any tenement to be included in a list prepared
under section 12 shall be ascertained by reference to the relevant date on
the assumption that at that date-
(a) the tenement was in the same state as at the time the list comes into
force;
(b) any relevant factors affecting the mode or character of occupation
were those subsisting at the time the list comes into force;
and
(c) the locality in which the tenement is situated was in the same state,
with regard to other premises situated in the locality, the occupation and
use of those premises, the transport services and other facilities
available in the locality and other matters affecting the amenities of the
locality, as at the time the list comes into force.
(3) For the purposes of an interim valuation, the rateable value of any
tenement in respect of which a notice of interim valuation has been served
under section 26 shall be the value which would have been ascribed thereto
on the relevant date on the assumption that at that date- (Amended 9 of
1984 s. 3)
(a) the tenement was in the same state as at the time of service of the
notice;
(b) any relevant factors affecting the mode or character of occupation
were those subsisting at the time of service of the notice; and
(c) the locality in which the tenement is situated was in the same state,
with regard to other premises situated in the locality, the occupation and
use of those premises, the transport services and other facilities
available in the locality and other matters affecting the amenities of the
locality, as at the time of service of the notice.
(4) For the purposes of any alteration to a list pursuant to section 38 or
39, the rateable value of any tenement in respect of which a proposal has
been made under section 37 shall be the value which would have been
ascribed thereto on the relevant date on the assumption that at that
date- (Amended 9 of 1984 s. 3)
(a) the tenement was in the same state as at 1 April of the year of the
making of the proposal;
(b) any relevant factors affecting the mode or character of occupation
were those subsisting at 1 April of the year of the making of the
proposal; and
(c) the locality in which the tenement is situated was in the same state,
with regard to other premises situated in the locality, the occupation and
use of those premises, the transport services and other facilities
available in the locality and other matters affecting the amenities of the
locality, as at 1 April of the year of the making of the proposal.
(5) In this section "relevant date" means the date designated by the
Governor under section 11 (1) (b) for the Urban Council area or Regional
Council area in which the tenement is situated.
(Added 33 of 1981 s. 4. Amended 54 of 1990 s. 7)
8. Tenements containing machinery
For the purpose of ascertaining the rateable value of a tenement under
sections 7 and 7A- (Amended 33 of 1981 s. 5)
(a) subject to paragraph (b), all machinery (including lifts) used as
adjuncts to the tenement shall be regarded as part of the tenement, but
the reasonable expenses incurred in working such machinery shall be
allowed for in arriving at the rateable value of the tenement;
(b) no account shall be taken of the value of any machinery in or on the
tenement for the purpose of manufacturing operations or trade processes.
8A. Plant
(1) Where any land (including land covered with water) or any building or
structure is occupied by a person by means of any plant, such land,
building or structure shall, to the extent that the land, building or
structure is so occupied, be deemed for rating purposes to be a separate
tenement, whether or not such land, building or structure is otherwise a
tenement and that person shall be deemed for rating purposes to be the
occupier of such tenement and liable for payment of rates assessed
thereon.
(2) For the purpose of ascertaining the rateable value of such tenement,
the plant by means of which the person is occupying the tenement shall be
regarded as part of the tenement.
(3) In this section "plant" includes cables, ducts, pipelines, railway
lines, tramway lines, oil tanks, settings and supports for plant or
machinery.
(Added 13 of 1991 s. 2)
9. Advertising stations
(1) Where the right to use land for the purpose of exhibiting
advertisements is let, reserved or otherwise granted to a person other
than the occupier of the land, or, where the land is not occupied for any
other purpose, to any person other than the owner of the land, that right
shall, subject to subsection (2), be deemed for rating purposes to be a
separate tenement in the occupation of the person for the time being
entitled to the right and, for the purpose of sections 7 and 7A, -
(Amended 33 of 1981 s. 6)
(a) in valuing that separate tenement for rating purposes, the rent at
which it might be expected to be let shall be estimated as if the rent
would include a proper amount in respect of any structure or sign for the
time being available for use, for the purpose of exhibiting advertisement,
by the occupier of the separate tenement, notwithstanding that the
structure or sign was provided by him or was provided after the said right
was let, reserved or otherwise granted;
(b) in valuing the land on which the separate tenement exists for rating
purposes, no account shall be taken of any value or increased value
arising from the use of the land for the purpose of exhibiting
advertisements in accordance with the said right.
(2) The separate tenement aforesaid shall be treated as coming into
existence at the earliest time at which either-
(a) any structure or sign is erected in exercise of the said right; or (b)
any advertisement is exhibited in pursuance of the right.
(3) For the purpose of section 24 the erection, dismantling or alteration
of any structure or sign, in exercise of the right under subsection (1),
shall be treated as a structural alteration of the tenement.
(4) Where land is used temporarily or permanently for, or for the erection
of, a structure used for or in connection with, the exhibition of
advertisements but is not otherwise occupied, and subsection (1) does not
apply, the person permitting the land to be so used or, if that person
cannot be ascertained, the owner of the land shall be deemed to be in
occupation of the land and be liable to pay rates in respect thereof
according to the value of that use of the land. (Amended 33 of 1981 s. 6)
(5) Where a tenement, which is liable for assessment to rates in respect
of its occupation for other purposes, is used temporarily or permanently
for, or for the erection thereon of a structure used for or in connection
with, the exhibition of advertisements, and subsection (1) does not apply,
any estimate of the rateable value of the tenement for the purpose of
sections 7 and 7A shall include the increased value arising from that use
of the land.
(Amended 33 of 1981 s. 6)
(6) Where an advertisement is exhibited on any land, and subsections (1),
(4) and (5) do not apply, the advertisement shall be deemed for rating
purposes to be a separate tenement and shall be valued for rating purposes
as if it were a separate tenement under subsection (1).
(7) In this section, "land" includes any structure, hoarding, frame, post
or wall. [cf. 1967 c. 9 s. 28 U. K.]
10. Valuations to be separate except in certain cases
Subject to this Ordinance, the Commissioner shall separately estimate the
rateable value of each tenement, except in the following cases-
(a) if-
(i) the value of a tenement is affected by the value of any other
tenement; and
(ii) the tenements are used in connection with one another,
the tenements may, in the discretion of the Commissioner, be valued
together as a single tenement; (Replaced 13 of 1991 s. 3)
(b) if 2 or more tenements are within the same lot or lots which form the
site of a building or structure or group of buildings or structures, the
Commissioner may value those tenements together as a single tenement.
(Amended 11 of 1987 s. 4)
PART IV VALUATIONS AND VALUATION LISTS
10A. Valuation of tenements
The Commissioner may at any time make a valuation of any tenement. (Added
33 of 1981 s. 7. Amended 54 of 1990 s. 8)
11. Direction to prepare valuation lists
(1) The Governor may-
(a) at any time direct the Commissioner to prepare a new list of the
rateable values of tenements in accordance with section 12 for the Urban
Council area or Regional Council area; and
(b) at the same time or at any other time, for the purposes of that new
list, designate a date by reference to which the rateable values of
tenements in the Urban Council area or Regional Council area shall be
ascertained. (Amended 11 of 1987 s. 5. Amended 54 of 1990 s. 9)
(2) Notice of a direction or a designation under subsection (1) shall be
published in the Gazette.
(Replaced 33 of 1981 s. 8)
12. Preparation of lists of rateable values
(1) The Commissioner shall, when directed to prepare a list under section
11, prepare, in respect of the Urban Council area or Regional Council area
as designated in the direction, a list containing-(Amended 54 of 1990 s.
10)
(a) the address and, where necessary, a description of every tenement
valued; and
(b) the rateable value of every such tenement. (Replaced 33 of 1981 s. 9)
(2) A tenement, or part of a tenement, exempted from assessment to rates
under section 36 (1) shall not be included in any such list.
(Amended 33 of 1981 s. 9)
(3) (Repealed 54 of 1990 s. 10)
(4) A list referred to in subsection (1) may be prepared in legible or
non-legible form. (Added 33 of 1981 s. 9)
13. Verification of lists
The Commissioner shall, when he has completed the preparation of a list
under section 12, sign a declaration that, to the best of his knowledge
and belief, the list contains a true account of the addresses,
descriptions and rateable values of every tenement included therein.
14. Declared list to be valuation list
(1) A list declared under section 13, as amended from time to time, shall
be the valuation list, for the Urban Council area or Regional Council area
to which it relates, for the year next following the date of the
declaration and thereafter until a new valuation list comes into force.
(Amended 33 of 1981 s. 10; 54 of 1990 s. 11)
(1A) (Repealed 54 of 1990 s.
11)
(2) A list declared under section 13 shall be delivered to the Collector
of Rates by the Commissioner. (Amended L. N. 419 of 1987)
14A. Form and proof of valuation list
(1) A valuation list may be maintained by the Collector of Rates in
legible or non-legible form, and if maintained in non-legible form-
(a) any alteration, amendment, correction, deletion or insertion required
or permitted under this Ordinance in respect of the list may be made in
non-legible form; and
(b) the current entry in respect of any tenement in the list shall be
capable of being reproduced in legible form.
(2) A document purporting to be a copy of or extract from a valuation list
or any record of any alteration, amendment, correction, deletion or
insertion in respect of such list and purporting to be certified by the
Commissioner or the Collector of Rates or by any person authorized by
either of them in that behalf shall be admissible in evidence in any
proceedings under this Ordinance on its production without further proof,
and-
(a) until the contrary is proved the court or tribunal before which such
document is produced shall presume-
(i) that the document is certified by the Commissioner or the Collector of
Rates, or by a person authorized by either of them in that behalf, as the
case may be; and
(ii) that the document is a true copy of or extract from the list or
record to which it refers; and
(b) such document shall be prima facie evidence of all matters contained
therein.
(3) Nothing in subsection (2) shall prejudice the admissibility of any
evidence which would be admissible apart from the provisions of that
subsection.
(Added 33 of 1981 s. 11)
15. Inspection of valuation lists and information thereon
(1) The Collector of Rates shall make available for public inspection a
copy, in legible form, of each valuation list during office hours on every
day (not being a public holiday) in the months of April and May of the
year in which each such list first comes into force. (Amended 54 of 1990
s. 12)
(2) Prior notice of intention to make such valuation lists available for
inspection, and of the place and time at which the lists may be inspected,
shall be published in the Gazette, and in at least one newspaper in the
English language and one in the Chinese language, published daily for
circulation in Hong Kong.
(3) Any person may, during the period referred to in subsection (1), take
any extract from the copy of the valuation lists, which is made available
for inspection.
(4) The Collector of Rates shall, upon application by any person in such
manner as he may specify and on payment of such sum as may from time to
time be determined by the Financial Secretary and published in the
Gazette, provide information contained in a valuation list in force on the
address or description and the rateable value of any tenement.
(5) In this section, "office hours" means the hours during which the
office of the Collector of Rates is normally open to the public.
(Replaced 33 of 1981 s. 12)
16. Corrections
(1) Subject to Part VI, Part IX and section 49, a valuation list in force
shall not be altered except to correct-
(a) a misdescription or clerical or arithmetical error; or
(b) a misdescription resulting from a change of house number or street
name notified in the Gazette or from the allocation of house numbers under
section 32 of the Buildings Ordinance (Cap. 123).
(2) The Commissioner shall, if he makes a correction under subsection
(1) (a), serve on the owner or occupier of the tenement affected a notice
in the specified form of the correction.
(3) The Commissioner shall, if he makes a correction-
(a) under subsection (1) (a) and no notice of objection with regard
thereto is served on him in accordance with section 40 (1) or, if a valid
notice of objection has been lodged, after an agreement has been signed
under section 40 (1A) or a notice of decision under section 40 (2) has
been served; or (Replaced 33 of 1981 s. 13. Amended 11 of 1987 s. 6)
(b) under subsection (1) (b), (Replaced 33 of 1981 s. 13)
direct the Collector of Rates to alter the valuation list, and the
Collector of Rates shall alter the valuation list in accordance with the
Commissioner's direction.
(4) Where a correction is made under subsection (1) (a), no rates shall be
recoverable by the Collector of Rates until a notice under subsection (2)
is served. (Amended 54 of 1990 s. 13)
17. (Repealed 54 of 1990 s. 14)
PART V AMOUNT OF LIABILITY FOR AND PAYMENT OF RATES
18. Computation of rates payable
(1) Subject to this Ordinance, there shall be payable, with effect from 1
April in each year, on the rateable value of-
(a) every tenement in the Urban Council area and included in a valuation
list in force, general rates and Urban Council rates; and
(b) every tenement in the Regional Council area and included in a
valuation list in force, general rates and Regional Council rates,
which shall be computed in respect of the tenements concerned on the basis
of such percentage of the rateable value of the tenements as may be
prescribed for the purposes of this subsection and different percentages
may be prescribed in respect of tenements in the Urban Council area and
the Regional Council area. (Replaced 1 of 1986 s. 3)
(2) In determining the rates payable under this section in respect of a
tenement-
(a) for which an unfiltered supply of fresh water is available from a
Government water-main; or
(b) for which no supply of fresh water is available from a Government
water-main. the rates computed under subsection (1) in respect of such
tenement shall be reduced by deducting from, in the case of a tenement in
the Urban Council area, general rates and Urban Council rates and, in the
case of a tenement in the Regional Council area, general rates and
Regional Council rates an amount equal to such percentage of the rates so
computed as may be prescribed for the purposes of this subsection.
(Replaced 9 of 1984 s. 5. Amended 1 of 1986 s. 3)
(3) For the purposes of subsection (2), a supply of fresh or unfiltered
water shall be deemed to be available to a tenement from a Government
watermain, even if the tenement is not connected to a Government water-
main, if the tenement is situated within 180 metres of a Government water-
main which has been constructed for the purpose of supplying fresh water
or unfiltered water directly to tenements. (Amended 33 of 1981 s. 15)
(Replaced 1 of 1975 s. 4)
19. Limitation on amount payable as rates
(1) Notwithstanding any other provision in this Ordinance but subject to
subsections (2), (3) and (4), the amount payable as rates in respect of
any tenement in any prescribed year ("the relevant year") shall not exceed
the aggregate of the following amounts-
(a) the amount payable as rates in the preceding year having regard to any
limitation applied by virtue of this section;
(b) an amount equal to such percentage of the amount referred to in
paragraph (a) as may be prescribed for the purposes of this subsection;
(c) an amount carried forward under section 50A (1) (if any); and
(d) where the amount payable as rates in respect of the tenement is
increased in the relevant year on account of-
(i) any structural alteration; or
(ii) any change in the supply of fresh water from a Government water-main,
the amount of the increase.
(2) Where rates first become payable in relation to a prescribed year
because of an interim valuation, this section shall not apply in relation
to that year as regards the tenement concerned.
(3) Where-
(a) a tenement is exempted (whether before or after the commencement of
this section) from the payment of rates, whether wholly or in part, as
regards a particular year; or
(b) subject to subsection (4), rates first became payable in respect of a
tenement in a particular year by reason of an interim valuation,
subsection (1) has effect in relation to the subsequent year as regards
the tenement as if for paragraph (a) thereof there were substituted the
following paragraph-
"(a) the amount that would have been payable as rates in the preceding
year had such rates fallen to be computed under section 18 in respect of
the whole of that preceding year by reference to the rateable value of the
tenement on 31 March in that preceding year and on the basis of such
percentage in force on that date as may be prescribed for the purposes of
section 18 (1);"
(4) Where-
(a) a particular tenement ("the relevant tenement") is included in the
valuation list for a particular year;
(b) the relevant tenement was not separately included in the valuation
list for the preceding year; and
(c) the relevant tenement in that preceding year-
(i) formed part of one or more tenements included in the valuation list
for that preceding year; or
(ii) was a combination of the whole and parts of one or more tenements
included in the valuation list for that preceding year,
the reference in subsection (1) (a) to the amount payable as rates in the
preceding year shall, in respect of the relevant tenement, be construed as
a reference to such amount as, in the opinion of the Commissioner, would
have been payable as rates in respect of it in the preceding year had it
been separately included in the valuation list for that preceding year,
and to enable him to form such an opinion the Commissioner may apportion,
amalgamate, or apportion and amalgamate, the respective rateable values of
the tenements referred to in paragraph (c) (i) or (ii) as may be
appropriate; and any decision of the Commissioner under this subsection
shall be final.
(5) A reference in this section to rates does not include a reference to
any sum payable in addition to rates under section 22 (2) or (2A).
(Added 10 of 1991 s. 2)
20. (Repealed 1 of 1975 s. 4)
21. Liability for payment of rates
(1) The owner and occupier of a tenement shall both be liable to the
Collector of Rates for payment of the rates assessed thereon, but the same
shall be deemed to be an occupier's rate and, in the absence of any
agreement to the contrary, shall be paid by the occupier.
(2) Where no such agreement exists and the rates assessed, or any part
thereof, are paid by the owner of the tenement, the amount paid may be
recovered by him from the occupier in an action for money paid to his use,
or, if the occupier is still in occupation of the tenement, by distress in
the same manner as for rent.
(3) Where such agreement to the contrary exists and the rates assessed, or
any part thereof, are paid by the occupier of the tenement, the amount
paid may be recovered by him from the owner in an action for money paid to
his use.
(4) Where, under section 10, 2 or more tenements are valued together as a
single tenement, the rates assessed on the single tenement shall be paid-
(a) by the occupier of the single tenement if he is the sole occupier
thereof; or
(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).
22. Payment and recovery of rates
(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; 53 of 1984 s. 2)
(3A) In proceedings under this section for the recovery of rates in
default or any sum payable in association to rates under subsection (2) or
(2A) the court shall not entertain any plea that the rates assessed are
excessive, incorrect, subject to a proposal or an objection, or under
appeal. (Added 54 of 1990 s. 15)
(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)
23. Payment of rates to the Urban and Regional Councils
(1) Before the end of the first month of each quarter the Collector of
Rates shall pay-
(a) to the Urban Council such proportion of the net rates collected by him
in respect of tenements in the Urban Council area during the previous
quarter as the percentage of the rateable value prescribed under section
18 for Urban Council rates bears to the aggregate of that percentage and
the percentage of the rateable value so prescribed for general rates in
relation to the Urban Council area at the time of that collection;
(b) to the Regional Council such proportion of the net rates collected by
him in respect of tenements in the Regional Council area during the
previous quarter as the percentage of the rateable value prescribed under
section 18 for Regional Council rates bears to the aggregate of that
percentage and the percentage of the rateable value so prescribed for
general rates in relation to the Regional Council area at the time of that
collection;
and
(c) to general revenue all net rates collected by him during the previous
quarter and not paid to the Urban Council or the Regional Council under
this subsection.
(2) In this section "net rates", in relation to any quarter in which they
are collected, means-
(a) rates lawfully collected during that quarter less any refund of rates
made during that quarter under section 30, 31, 35 or 44; and
(b) any sum in addition to rates collected during that quarter under
section 22 (2) or (2A) or 29 (3).
(Replaced 1 of 1986 s. 5)
PART VI DELETIONS AND INTERIM VALUATIONS
24. Deletions
The Commissioner may at any time delete from a valuation list any
tenement-
(a) if there has been any structural alteration thereto;
(b) if the tenement comprises 2 or more tenements that-
(i) were previously valued together as a single tenement; and
(ii) in the opinion of the Commissioner should be valued as separate
tenements; (Replaced 33 of 1981 s. 16)
(c) if the tenement-
(i) was previously valued as a separate tenement; and
(ii) in the opinion of the Commissioner should be valued together with
another tenement as a single tenement in accordance with section 10; or
(Replaced 33 of 1981 s. 16)
(d) if the tenement or part thereof ceases to be liable for assessment to
rates. (Added 33 of 1981 s. 16)
25. Interim valuations
The Commissioner may at any time make an interim valuation of a tenement
which is not included in a valuation list and is liable for assessment to
rates. (Amended 33 of 1981 s. 17)
26. Notification of deletions and interim valuations
(1) The Commissioner shall, if he proposes to make a deletion or an
interim valuation, serve notice thereof in the specified form on the owner
or occupier of the tenement concerned.
(2) The Commissioner shall, if after the expiration of the period of 21
days referred to in section 40 (1), no notice of objection has been
received or, if a valid notice of objection has been lodged, after an
agreement has been signed under section 40 (1A) or a notice of decision
under section 40 (2) has been served, notify the Collector of Rates of the
deletion or interim valuation of the tenement concerned and- (Amended 11
of 1987 s. 8)
(a) in the case of a deletion, of the date from which rates shall cease to
be charged and of such other amendments to the valuation list as may be
necessary;
(b) in the case of an interim valuation, of the amount of the valuation,
the date from which rates should be charged and of such other amendments
to the valuation list as may be necessary.
(3) On receipt of a notification under subsection (2), the Collector of
Rates shall cause the required amendment to be made to the valuation list.
(4) In the case of an interim valuation, no rates shall be recoverable by
the Collector of Rates in respect of the tenement concerned until a notice
under subsection (1) has been served. (Amended 54 of 1990 s. 16)
27. Effective date of deletion
When there has been a deletion, the date from which rates shall cease to
be chargeable shall be the first day of the month following that in which
notice of that deletion could have first been served under section 26 (1)
had the Commissioner proposed so to do, or on such other date as the
Commissioner may determine.
(Amended 45 of 1979 s. 3)
28. Effective date of interim valuations
(1) Subject to section 49 and to subsections (2), (2A) and (2C), an
interim valuation shall become effective on the first day of the month
following that in which notice of that interim valuation could have first
been served under section 26 (1) had the Commissioner proposed so to do,
or on such other date as the Commissioner may determine. (Amended 45 of
1979 s. 4; 33 of 1981 s. 18)
(2) Subject to subsection (2C), when an interim valuation is made in
respect of a tenement which forms the whole or part of a newly constructed
building, other than one to which regulation 3 of the [1] Buildings
Ordinance (Application to the New Territories) Regulations (Cap. 322, sub.
leg., 1984 Ed.), or any regulations replaced thereby, applies, or in
respect of which a certificate of exemption has been issued under section
4 of 5 or the Buildings Ordinance (Application to the New Territories)
Ordinance (Cap. 121) the interim valuation shall not take effect until-
(Amended 45 of 1979 s. 4; 33 of 1981 s. 18; 60 of 1987 s. 14)
(a) (i) in relation to a tenement to be used wholly or primarily for
domestic purposes, the first day of the month following the expiration of
3 months from the date of issue of an occupation permit or temporary
occupation permit under the Buildings Ordinance (Cap. 123) in respect of
the tenement; or
(ii) in relation to any other tenement, the first day of the month
following the expiration of 6 months from the date of issue of an
occupation permit or temporary occupation permit under the Buildings
Ordinance (Cap. 123) in respect of the tenement; or
(b) the first day of the month following the date upon which the tenement
was first occupied,
whichever is the earlier. (Replaced 74 of 1973 s. 2)
(2A) Subject to subsection (2C), when an interim valuation is made in
respect of a tenement which forms the whole or part of a newly constructed
building to which regulation 3 of the [2] Buildings Ordinance (Application
to the New Territories) Regulations (Cap. 322 sub. leg., 1984 Ed.), or any
regulations replaced thereby, applies, or in respect of which a
certificate of exemption has been issued under section 4 or 5 of the
Buildings Ordinance (Application to the New Territories) Ordinance (Cap.
121) the interim valuation shall not take effect until- (Amended 33 of
1981 s. 18; 60 of 1987 s. 14)
(a)
(i) in relation to a tenement to be used wholly or primarily for domestic
purposes, the first day of the month following the expiration of 3 months
from the date of the issue of an appropriate certificate in respect of the
tenement; or
(ii) in relation to any other tenement, the first day of the month
following the expiration of 6 months from the date of issue of an
appropriate certificate in respect of the tenement; or
(b) the first day of the month following the date upon which the tenement
was first occupied,
whichever is the earlier. (Added 45 of 1979 s. 4)
(2B) In subsection (2A), "appropriate certificate" means a letter, signed
by the Director of Buildings and Lands, or by any person authorized by
him, certifying that-(Amended L. N. 370 of 1981; L. N. 14 of 1983; 60 of
1987 s. 14)
(a) the conditions contained in the Building Licence or the Conditions of
Grant, whichever is appropriate, relating to the erection of a building
have been complied with; or
(b) a building is suitable for occupation. (Added 45 of 1979 s. 4)
(2C) When an interim valuation is made in respect of a tenement that forms
the whole or part of a building newly constructed by or on behalf of the
Hong Kong Housing Authority for sale as a tenement to be used wholly or
primarily for domestic purposes, the interim valuation shall not take
effect until-
(a) the first day of the month following the expiration of 3 months from
the date of issue of a completion certificate in respect of the tenement;
or
(b) the first day of the month following the date upon which the tenement
was first occupied, whichever is the earlier, or on such other date as the
Commissioner may, in any particular case, determine. (Added 33 of 1981 s.
18)
(2D) In subsection (2C), "completion certificate" means a letter, signed
by the Director of Housing or by any person authorized by him, certifying
that the building is completed. (Added 33 of 1981 s. 18)
(3) For the purposes of subsection (2) (a), if more than one temporary
occupation permit has been issued in respect of a tenement, the periods
specified in sub-paragraphs (i) and (ii) thereof shall run from the date
of the issue of the first of such permits. (Added 74 of 1973 s. 2)
29. Payment of rates under an interim valuation
(1) Any rates due on an interim valuation shall be payable from- (Amended
54 of 1990 s. 17)
(a) the date when the valuation became effective; or
(b) 24 months before the date of the issue of the first demand therefor,
made in writing by the Collector of Rates on the person liable for payment
thereof, whichever is the later. (Amended 33 of 1981 s. 19)
(1A) (Repealed 54 of 1990 s. 17)
(2) Such rates shall-
(a) be payable on a date specified in the demand note by the Collector of
Rates, which shall not be less than 28 days after the date of issue of the
demand note;
(b) include rates for the remainder (if any) of the quarter of the year in
which the demand is made; and
(c) be payable thereafter in accordance with section 22.
(3) Section 22 (2), (2A), (3) and (3A) shall apply in respect of any rates
not paid in accordance with this section. (Amended 34 of 1974 s. 3; 54 of
1990 s. 17)
PART VII REFUND OF RATES
30. Refunds in respect of unoccupied tenements
(1) Subject to subsections (1A) and (2A), if a tenement, which comprises
the whole or part of a building, is unoccupied (otherwise than by reason
of an order of the Government) for the whole of a month in a quarter for
which rates have been paid, a refund of half the amount payable for that
month may be recovered in the manner provided in this section. (Amended 74
of 1973 s. 3; 45 of 1979 s. 5; 11 of 1987 s. 9)
(1A) Subsection (1) shall not apply where-
(a) the use to which the tenement was last put before becoming unoccupied
was wholly or primarily for domestic purposes; or
(b) the tenement is intended to be used wholly or primarily for domestic
purposes. (Added 74 of 1973 s. 3)
(2) If a tenement, other than a tenement to which subsection (1), (1A) or
(2A) applies, is unoccupied for the whole of a month in a quarter for
which rates have been paid, a refund of the amount payable for that month
may be recovered in the manner provided in this section. (Amended 74 of
1973 s. 3; 45 of 1979 s. 5; 11 of 1987 s. 9)
(2A) This section shall not apply to a tenement, or a number of tenements
valued together under section 10 as a single tenement, which is unoccupied
where-
(a) the use to which the tenement was last put before becoming unoccupied
was wholly or primarily for the parking of motor vehicles; or
(b) the tenement is intended to be used wholly or primarily for the
parking of motor vehicles. (Added 45 of 1979 s. 5)
(3) If rates are payable-
(a) under section 22, the owner or occupier of the tenement shall serve
notice in writing on the Commissioner not later than the 15th day of the
month from the first day of which he intends to claim a refund, that the
tenement is unoccupied;
(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 of 1987)
(4) 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. Amended 54 of
1990 s. 18)
(4A) (Repealed 54 of 1990 s. 18)
(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. Refund of overpayments
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.
[cf. 1967 c. 9 s. 9 U. K.]
32. Executor, trustee, receiver of claimant
(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 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. Appeal against refusal to refund
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 (Cap. 336).
(Amended 68 of 1973 s. 5; 1 of 1975 s. 5; 79 of 1981 s. 3)
34. (Repealed 11 of 1987 s. 10)
35. Additional power to grant refunds
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)
36. Exemption of certain tenements from assessment
(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-
(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; [cf. 1967 c. 9 s. 26 U. K.]
(c) 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
[1] Buildings Ordinance (Application to the New Territories) Regulations
(Cap. 322 sub. leg. 1984 Ed.), or any regulations replaced thereby,
applied immediately before the coming into operation of the Buildings
Ordinance (Application to the New Territories) Ordinance (Cap. 121);
(Amended 60 of 1987 s. 14)
(ii) a dwelling house, built before 16 August 1945, of a type which was
normally built for New Territories residents; or
(iii) a building in respect of which a certificate of exemption in respect
of building works has been issued under section 4 or 5 (a), (b) or (d) of
the Buildings Ordinance (Application to the New Territories) Ordinance
(Cap. 121); (Added 60 of 1987 s. 14)
(d) those built for the purpose of public religious worship and used
wholly or mainly for such purpose;
(Replaced 33 of 1981 s. 22)
(e) any cemetery or crematorium within the meaning of section 2 of the
Public Health and Municipal Services Ordinance (Cap. 132); (Amended 10 of
1986 s. 32 (1))
(f) those owned and occupied for public purposes by the Government, the
Urban Council, the Regional Council or the Financial Secretary
Incorporated; (Replaced 33 of 1981 s. 22. Amended L. N. 235 of 1985; 1 of
1986 s. 7)
(g) those owned by the Government or the Financial Secretary Incorporated
(except as a mortgagee) and occupied or to be occupied as dwellings by
public officers-
(i) by virtue of their employment; or
(ii) with the consent of the Government or the Financial Secretary
Incorporated, solely for the term of their employment and otherwise than
pursuant to a scheme or arrangement whereby any right or interest in the
tenements is or may be acquired by them or by any other person; (Replaced
33 of 1981 s. 22. Amended L. N. 235 of 1985)
(h) those owned by the Hong Kong Housing Authority and occupied for public
purposes by the Government; (Added 33 of 1981 s. 22)
(i) military land; (Added 33 of 1981 s. 22)
(j) those made available by the Government within resited villages in
exchange for land resumed by the Government to the former owners, of such
land, other than those deemed to be separate tenements for rating purposes
under section 9; (Added 33 of 1981 s. 22)
(k) those occupied primarily for domestic purposes in cottage areas or
temporary housing areas; and (Added 33 of 1981 s. 22)
(l) those in respect of which the estimated rateable value would not
exceed the prescribed amount. (Added 33 of 1981 s. 22. Amended 9 of 1984
s. 7) (Replaced 82 of 1975 s. 3)
(2) The Governor in Council may, by order, declare any class of tenements,
or any part of the Urban Council area or Regional Council area, to be
exempted from the payment of rates. (Replaced 33 of 1981 s. 22. Amended 54
of 1990 s. 19)
(3) The Governor may exempt any tenement from the payment of rates, wholly
or in part. (Replaced 33 of 1981 s. 22)
(4) In this section-
"agricultural land" means land used as farm land, a fish pond, a market
garden, a nursery ground, an orchard or for animal husbandry; (Amended 11
of 1987 s. 11) "building" includes any structure; (Added 11 of 1987 s. 11)
"cottage areas" and "temporary housing areas" mean such areas managed by
the Hong Kong Housing Authority as may be designated by the Governor as
cottage areas or temporary housing areas for the purposes of subsection
(1) (k);
"military land" means any land and any building thereon occupied by Her
Majesty's forces, or by any body or organization established primarily for
defence purposes and designated by the Governor for the purposes of this
section, but not any land or building thereon rented for public purposes
by any such force, body or organization unless such land or building is
rented directly from the Government;
"New Territories resident" means any person descended through the male
line from a person who was in 1898 a resident of a village or town
certified by the Secretary for Home Affairs for the purposes of this
section as an established village or town in the New Territories (except
New Kowloon); (Amended L. N. 370 of 1981; L. N. 14 of 1983; L. N. 262 of
1989)
"resited villages" means such areas in the New Territories as may be
designated by the Governor as resited villages for the purposes of
subsection (1) (j). (Replaced 33 of 1981 s. 22)
PART IX PROPOSALS, OBJECTIONS AND APPEALS
37. Proposal for alteration of valuation list
(1) Any person who is aggrieved on any of the following grounds-
(a) that a tenement for which he is liable to pay rates has been valued
above its proper rateable value;
(b) that a tenement included in a valuation list ought to be omitted
therefrom;
(c) that a tenement which ought to be included in a valuation list has
been omitted therefrom; or
(d) that a tenement included in a valuation list has been valued below its
proper rateable value, (Amended 33 of 1981 s. 23)
may, within the months of April and May in any year, serve a proposal in
the specified form on the Commissioner for the alteration of the valuation
list from the commencement of that year so far as it relates to that
tenement. (Amended 33 of 1981 s. 23; 1 of 1986 s. 8; 54 of 1990 s. 20)
(2) A proposal under this section shall specify the grounds for the
proposed alteration.
(3) If the person serving the proposal is neither the owner nor the
occupier of the tenement referred to in the proposal, he shall, within the
period for serving the proposal referred to in subsection (1), serve
copies of the proposal on the owner and occupier of the tenement, and
notify the Commissioner of such service. (Amended 33 of 1981 s. 23)
(4) Within 14 days of service on him of a copy of a proposal under
subsection (3), the owner or occupier of the tenement referred to in the
proposal may send his comments thereon to the Commissioner and the person
serving the proposal.
(5) A person serving a proposal under this section may withdraw the
proposal, at any time before a notice of decision in respect of the
proposal is served upon him under section 39, by serving a notice of
withdrawal on the Commissioner and on any person served with a copy of the
proposal under subsection (3). (Added 33 of 1981 s. 23) [cf. 1967 c. 9 s.
69 U. K.]
38. Agreed alterations
(1) Where a proposal is served under section 37, the Commissioner, the
person making the proposal and any person served with a copy of the
proposal under section 37 (3) may agree on an alteration to the valuation
list (whether the alteration is that specified in the proposal or another
alteration) in relation to the tenement concerned.
(2) Where an alteration is agreed under subsection (1) the Commissioner
the person making the proposal and any other person on whom a copy of the
proposal has been served shall sign an agreement in the specified form.
(3) An agreement referred to in subsection (2) may be signed on behalf of
the Commissioner by an officer of the Rating and Valuation Department not
below the rank of Valuation Surveyor. (Amended 1 of 1986 s. 9; L. N. 95 of
1989)
(4) Where an agreement has been signed under subsection (2), the
Commissioner shall direct the Collector of Rates to alter the valuation
list and the Collector of Rates Shall comply with the Commissioner's
direction.
39. Alterations to valuation lists not by agreement
(1) Subject to this section, where a person has served a proposal under
section 37 and no agreement has been signed under section 38, the
Commissioner shall-
(a) in the case of a proposal served within the months of April and May of
the year in which a new valuation list to which it relates comes into
force, before 1 December immediately following the making of the proposal;
or (Amended 54 of 1990 s. 21)
(b) in any other case, before 1 September immediately following the making
of the proposal, (Amended 54 of 1990 s. 21)
or within such other time as the Governor may, in either case, direct,
serve on the person who made the proposal notice of decision in the
specified form.
(2) A notice of decision under subsection (1) shall specify-
(a) that no alteration is to be made to the valuation list; or
(b) what alteration (whether that specified in the proposal or another
alteration) is to be made to the valuation list.
(3) A notice of decision under subsection (1) may be signed on behalf of
the Commissioner by an officer of the Rating and Valuation Department not
below the rank of Valuation Surveyor. (Amended 1 of 1986 s. 9; L. N. 95 of
1989)
(4) Where section 37 (3) applies, no notice of decision may be served
under this section until 14 days have elapsed from the date of the service
of the copies of the proposal on the owner and occupier; and the
Commissioner shall cause copies of the notice of decision to be served on
the owner and occupier.
(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under section 37
(5).
(6) Where a notice of decision to which subsection (2) (b) relates is
served under this section, the Commissioner shall direct the Collector of
Rates to alter the valuation list and the Collector of Rates Shall comply
with the Commissioner's direction. (Replaced 33 of 1981 s. 24)
40. Objection to proposed corrections, deletions, interim valuations
(1) An owner or occupier who is aggrieved-
(a) by a correction to the valuation list under section 16 (1) (a) on the
ground that the correction is wrong;
(b) by reason of a deletion on the ground that the tenement ought not to
be deleted;
(c) by an interim valuation on the ground that the tenement is valued
above its proper rateable value or is not liable for assessment to rates,
(Amended 33 of 1981 s. 25) may, within 21 days of service on him of the
notice of correction under section 16 (2) or of the notice of deletion or
interim valuation under section 26 (1), serve on the Commissioner a notice
of objection in the specified form stating fully the grounds of his
objection to the correction, deletion or interim valuation.
(1A) Where a notice of objection is served under subsection (1), the
Commissioner and the person making the objection may agree to confirm,
vary or set aside the correction, deletion or interim valuation and where
they do so agree they shall sign an agreement in the specified form.
(Added 11 of 1987 s. 12)
(2) Subject to subsections (4) and (5), where a person has served a notice
of objection under subsection (1) and no agreement has been signed under
subsection (1A), the Commissioner shall-(Amended 33 of 1981 s. 25; 11 of
1987 s. 12)
(a) consider the objection and shall confirm, vary or set aside the
correction to the valuation list, or the deletion, or the interim
valuation; and
(b) serve on the person making the objection a notice in the specified
form of his decision in respect of the objection. (Replaced 1 of 1975 s.
7)
(3) An agreement referred to in subsection (1A) and a notice of decision
referred to in subsection (2) may be signed on behalf of the Commissioner
by an officer of the Rating and Valuation Department not below the rank of
Valuation Surveyor. (Amended 1 of 1986 s. 9; 11 of 1987 s. 12; L. N. 95
of 1989)
(4) A person making an objection under this section may withdraw the
objection, at any time before a notice of decision in respect of the
objection is served on him under subsection (2), by serving a notice of
withdrawal on the Commissioner. (Added 33 of 1981 s. 25)
(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under subsection
(4). (Added 33 of 1981 s. 25)
40A. Commissioner to consult Secretary for Home Affairs in certain cases
(1) Where any proposal under section 37 or any objection under section 40
relates to the exemption of a tenement on the ground that it is a village
house, the Commissioner shall, when considering such proposal or
objection, consult the Secretary for Home Affairs and shall have regard to
his views. (Amended L. N. 370 of 1981; L. N. 14 of 1983; L. N. 262 of
1989)
(2) In this section "village house" means a village house exempted by
virtue of section 36 (1) (c).
(Added 82 of 1975 s. 4)
41. Proposals and objections not in the specified form
The Commissioner may accept a proposal under section 37 and a notice of
objection under section 40 notwithstanding that it is not in the specified
form.
42. Appeals
(1) A person on whom a notice of decision has been served under section 39
or 40 may, within 28 days of such service, appeal against the decision to
the Lands, Tribunal. (Amended 62 of 1974 s. 16; 33 of 1981 s. 26)
(2) Where the appellant is a person who served a proposal under section 37
or made an objection under section 40, the grounds of appeal shall be
confined to the grounds of the proposal or objection.
(3) A person appealing under subsection (1) shall, within the period of 28
days referred to in subsection (1) - (Amended 33 of 1981 s. 26)
(a) serve a copy of the notice of appeal on the Commissioner, who shall be
the respondent in the appeal; and
(b) where the appeal is in respect of a tenement neither owned nor
occupied by the appellant, serve copies of the notice of appeal on the
owner and the occupier of the tenement, both of whom may be heard on the
hearing of the appeal.
43. Fixing date for hearing
(1) The appellant shall, within 28 days after lodging notice of appeal
under section 42 (1), apply in writing to the registrar of the Lands
Tribunal to have a date fixed for the hearing of the appeal; and shall at
the same time serve a copy of the application on the Commissioner.
(Amended 62 of 1974 s. 16; 21 of 1977 s. 6)
(2) When a date has been fixed for the hearing of the appeal, the said
registrar shall give notice thereof to the appellant and the Commissioner
and, on receipt of such notice, the appellant shall forthwith give notice
of the date to each person on whom be has caused a copy of the notice of
appeal to be served under section 42 (3) (b). (Amended 62 of 1974 s. 16;
21 of 1977 s. 6)
(3) An appellant shall, if he withdraws his appeal, or decides not to
proceed with it, notify the Commissioner and all other parties to the
appeal accordingly.
44. Hearing of appeal
(1) The Lands Tribunal shall hear and determine the appeal and may-
(a) make such order therein as it thinks proper;
(b) award costs to any party;
(c) direct the Collector of Rates to amend the valuation list concerned in
any manner; and
(d) make such other direction as to the payment of rates as may be
necessary.
(2) Subject to subsection (3), section 11 of the Lands Tribunal Ordinance
(Cap. 17) shall apply to an appeal under this Ordinance. (Replaced 33 of
1981 s. 27)
(3) The Lands Tribunal may, and on application by a party shall, reserve
any question of law for the consideration of the Court of Appeal, which
shall have power to hear and determine the question so reserved and shall
send its opinion thereon to the Lands Tribunal.
(Replaced 33 of 1981 s. 27)
44A. Consent order
(1) Notwithstanding anything in section 44 (1), where the parties to the
appeal have agreed upon the terms of any order to be made by the Lands
Tribunal, particulars of the terms, signed by or on behalf of the parties,
shall be sent to the Lands Tribunal, and the Lands Tribunal may, if it
thinks fit, make an order in accordance with such terms and in the absence
of the parties, unless the Lands Tribunal for any special reason requires
their attendance.
(2) Section 44 (1) (b), (c) and (d) shall apply in respect of an appeal
determined under subsection (1).
(Added 33 of 1981 s. 28)
PART X OFFENCES AND PENALTIES
45. False or incorrect statements
Any person who knowingly makes a false statement-
(a) in furnishing the particulars specified in the specified form under
section 5 (1) (a); or (Amended 54 of 1990 s. 22)
(b) for the purpose of recovering a refund under section 30 or 31 of any
amount paid in respect of rates; or
(c) for the purpose of obtaining or retaining exemption under section 36
for a tenement or part of a tenement,
shall be guilty of an offence and shall be liable on conviction to a fine
of $5,000.
46. Refusal to furnish information and obstruction
(1) Any person who-
(a) refuses or neglects to furnish any of the particulars specified in the
specified form under section 5 (1) (a); or
(b) refuses to produce for inspection any receipts for rent, rentbooks,
accounts or other documents whatsoever connected with the rent or value of
the tenement that he is required to produce under section 5 (1) (b);
(Replaced 54 of 1990 s. 23)
(ba) refuses to allow the Commissioner or any person authorized by him to
take away for the purpose of making copies any receipts for rent,
rentbooks, accounts or other documents whatsoever connected with the rent
or value of the tenement that the Commissioner or any person authorized by
him is empowered under section 5 (1) (ba); or
(Added 54 of 1990 s. 23)
(c) obstructs the Commissioner or any person authorized by him from
entering, or inspecting, or measuring any tenement under section 5 (1)
(d), shall be guilty of an offence and shall be liable on conviction to a
fine of $2,000. (Amended 54 of 1990 s. 23)
47. Additional penalty in respect of loss in revenue
A person convicted of an offence under this Ordinance shall, in addition
to any penalty imposed therefor, be liable to pay a sum equal to the loss
in revenue occasioned by his default, with interest thereon at the rate of
8 per cent per annum, such sum and interest to be determined by the court
before which he is convicted and recoverable in the same manner as a fine.
48. Complaints may be laid within 6 years of offence
Notwithstanding section 26 of the Magistrates Ordinance (Cap. 227), a
complaint or information in respect of an offence under this Ordinance may
be made or laid at any time within 6 years after the date of the offence.
49. Interim valuation after conviction
If a person has been convicted, in respect of any tenement, of an offence
under this Ordinance and the offence has resulted in the insertion in the
valuation list of a lesser value or in a tenement not appearing in the
valuation list, the Commissioner may delete the rateable value or make an
interim valuation of the tenement, or both, either or both of which shall
become effective from the first day of the month following the conviction.
PART XI MISCELLANEOUS
50. Mode of service of notices, etc.
Service of a requisition, notice or other document required to be served
by this Ordinance may be effected-
(a) on the Commissioner, only by personal service or by post; (Replaced 54
of 1990 s. 24)
(b) on the owner of a tenement, by personal service, by leaving the
requisition, notice or other document at the tenement or at the owner's
last known address or by sending it through the post to the tenement or to
the owner's last known address; or (Replaced 45 of 1979 s. 6. Amended 54
of 1990 s. 24)
(c) on the occupier of a tenement, by personal service, by leaving the
requisition, notice or other document at the tenement or at the occupier's
last known address or by sending it through the post to the tenement or to
the occupier's last known address. (Replaced 45 of 1979 s. 6. Amended 54
of 1990 s. 24)
50A. Rounding down of amounts due
(1) The Collector of Rates may, in respect of any amount payable under
this Ordinance in respect of any tenement, round that amount down to the
nearest whole dollar and carry the balance forward to the next quarter.
(2) any balance carried forward under subsection (1) shall be payable-
(a) as if it were rates; and
(b) in addition to any rates,
due in the quarter referred to in subsection (1).
(3) In this section "rates" means rates payable under section 18 or 29.
(Added 1 of 1986 s. 10)
51. Misnomer
(1) No misnomer or inaccurate description of a person, place or tenement,
in a document required for the purposes of this Ordinance, nor any
mistake, informality or omission committed in any proceedings hereunder,
shall invalidate or prejudice the document or proceeding or in any way
affect the operation of this Ordinance. (Amended 33 of 1981 s. 29)
(2) Except where otherwise provided by this Ordinance, the Commissioner or
the Collector of Rates may correct any misnomer or inaccurate description,
or any mistake or accidental omission in any document issued by him for
the purposes of this Ordinance. (Added 33 of 1981 s. 29)
52. Competency of judge
No judge, District Judge, magistrate or member of the Lands Tribunal shall
be incapable of acting in his judicial office in any proceeding, by reason
of his being, as being a ratepayer or a member of any other class of
persons, liable in common with others to contribute to or to be benefited
by any rate which may be increased, diminished or in any way affected by
the proceeding.
(Amended 62 of 1974 s. 16)
53. Regulations
The Governor in Council may make regulations for the better carrying out
of the objects of this Ordinance.
54. Forms
(1) The Commissioner or the Collector of Rates may specify the form of any
requisition, declaration, notice, claim or other document required for the
purposes of this Ordinance.
(2) The Commissioner or the Collector of Rates may publish in the Gazette
any forms specified by him under subsection (1).
55. Saving of valuation lists in force before commencement of Rating
(Amendment) Ordinance 1990
(1) Any valuation list in force immediately prior to the date of
commencement of the Rating (Amendment) Ordinance 1990 (54 of 1990) (in
this subsection called the "amending Ordinance") shall be the valuation
list for the Urban Council area or the Regional Council area where it
formerly applied, and for that purpose shall continue in force and, save
where otherwise provided, the provisions of this Ordinance as amended by
the amending Ordinance shall apply in respect of any such list.
(2) The provisions of subsection (1) shall be in addition to and shall not
derogate from section 23 of the Interpretation and General Clauses
Ordinance (Cap. 1). (Replaced 54 of 1990 s. 25)
der
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)
23. Payment of rates to the Urban and Regional Councils
(1) Before the end of the first month of each quarter the Collector of
Rates shall pay-
(a) to the Urban Council such proportion of the net rates collected by him
in respect of tenements in the Urban Council area during the previous
quarter as the percentage of the rateable value prescribed under section
18 for Urban Council rates bears to the aggregate of that percentage and
the percentage of the rateable value so prescribed for general rates in
relation to the Urban Council area at the time of that collection;
(b) to the Regional Council such proportion of the net rates collected by
him in respect of tenements in the Regional Council area during the
previous quarter as the percentage of the rateable value prescribed under
section 18 for Regional Council rates bears to the aggregate of that
percentage and the percentage of the rateable value so prescribed for
general rates in relation to the Regional Council area at the time of that
collection;
and
(c) to general revenue all net rates collected by him during the previous
quarter and not paid to the Urban Council or the Regional Council under
this subsection.
(2) In this section "net rates", in relation to any quarter in which they
are collected, means-
(a) rates lawfully collected during that quarter less any refund of rates
made during that quarter under section 30, 31, 35 or 44; and
(b) any sum in addition to rates collected during that quarter under
section 22 (2) or (2A) or 29 (3).
(Replaced 1 of 1986 s. 5)
PART VI DELETIONS AND INTERIM VALUATIONS
24. Deletions
The Commissioner may at any time delete from a valuation list any
tenement-
(a) if there has been any structural alteration thereto;
(b) if the tenement comprises 2 or more tenements that-
(i) were previously valued together as a single tenement; and
(ii) in the opinion of the Commissioner should be valued as separate
tenements; (Replaced 33 of 1981 s. 16)
(c) if the tenement-
(i) was previously valued as a separate tenement; and
(ii) in the opinion of the Commissioner should be valued together with
another tenement as a single tenement in accordance with section 10; or
(Replaced 33 of 1981 s. 16)
(d) if the tenement or part thereof ceases to be liable for assessment to
rates. (Added 33 of 1981 s. 16)
25. Interim valuations
The Commissioner may at any time make an interim valuation of a tenement
which is not included in a valuation list and is liable for assessment to
rates. (Amended 33 of 1981 s. 17)
26. Notification of deletions and interim valuations
(1) The Commissioner shall, if he proposes to make a deletion or an
interim valuation, serve notice thereof in the specified form on the owner
or occupier of the tenement concerned.
(2) The Commissioner shall, if after the expiration of the period of 21
days referred to in section 40 (1), no notice of objection has been
received or, if a valid notice of objection has been lodged, after an
agreement has been signed under section 40 (1A) or a notice of decision
under section 40 (2) has been served, notify the Collector of Rates of the
deletion or interim valuation of the tenement concerned and- (Amended 11
of 1987 s. 8)
(a) in the case of a deletion, of the date from which rates shall cease to
be charged and of such other amendments to the valuation list as may be
necessary;
(b) in the case of an interim valuation, of the amount of the valuation,
the date from which rates should be charged and of such other amendments
to the valuation list as may be necessary.
(3) On receipt of a notification under subsection (2), the Collector of
Rates shall cause the required amendment to be made to the valuation list.
(4) In the case of an interim valuation, no rates shall be recoverable by
the Collector of Rates in respect of the tenement concerned until a notice
under subsection (1) has been served. (Amended 54 of 1990 s. 16)
27. Effective date of deletion
When there has been a deletion, the date from which rates shall cease to
be chargeable shall be the first day of the month following that in which
notice of that deletion could have first been served under section 26 (1)
had the Commissioner proposed so to do, or on such other date as the
Commissioner may determine.
(Amended 45 of 1979 s. 3)
28. Effective date of interim valuations
(1) Subject to section 49 and to subsections (2), (2A) and (2C), an
interim valuation shall become effective on the first day of the month
following that in which notice of that interim valuation could have first
been served under section 26 (1) had the Commissioner proposed so to do,
or on such other date as the Commissioner may determine. (Amended 45 of
1979 s. 4; 33 of 1981 s. 18)
(2) Subject to subsection (2C), when an interim valuation is made in
respect of a tenement which forms the whole or part of a newly constructed
building, other than one to which regulation 3 of the [1] Buildings
Ordinance (Application to the New Territories) Regulations (Cap. 322, sub.
leg., 1984 Ed.), or any regulations replaced thereby, applies, or in
respect of which a certificate of exemption has been issued under section
4 of 5 or the Buildings Ordinance (Application to the New Territories)
Ordinance (Cap. 121) the interim valuation shall not take effect until-
(Amended 45 of 1979 s. 4; 33 of 1981 s. 18; 60 of 1987 s. 14)
(a) (i) in relation to a tenement to be used wholly or primarily for
domestic purposes, the first day of the month following the expiration of
3 months from the date of issue of an occupation permit or temporary
occupation permit under the Buildings Ordinance (Cap. 123) in respect of
the tenement; or
(ii) in relation to any other tenement, the first day of the month
following the expiration of 6 months from the date of issue of an
occupation permit or temporary occupation permit under the Buildings
Ordinance (Cap. 123) in respect of the tenement; or
(b) the first day of the month following the date upon which the tenement
was first occupied,
whichever is the earlier. (Replaced 74 of 1973 s. 2)
(2A) Subject to subsection (2C), when an interim valuation is made in
respect of a tenement which forms the whole or part of a newly constructed
building to which regulation 3 of the [2] Buildings Ordinance (Application
to the New Territories) Regulations (Cap. 322 sub. leg., 1984 Ed.), or any
regulations replaced thereby, applies, or in respect of which a
certificate of exemption has been issued under section 4 or 5 of the
Buildings Ordinance (Application to the New Territories) Ordinance (Cap.
121) the interim valuation shall not take effect until- (Amended 33 of
1981 s. 18; 60 of 1987 s. 14)
(a)
(i) in relation to a tenement to be used wholly or primarily for domestic
purposes, the first day of the month following the expiration of 3 months
from the date of the issue of an appropriate certificate in respect of the
tenement; or
(ii) in relation to any other tenement, the first day of the month
following the expiration of 6 months from the date of issue of an
appropriate certificate in respect of the tenement; or
(b) the first day of the month following the date upon which the tenement
was first occupied,
whichever is the earlier. (Added 45 of 1979 s. 4)
(2B) In subsection (2A), "appropriate certificate" means a letter, signed
by the Director of Buildings and Lands, or by any person authorized by
him, certifying that-(Amended L. N. 370 of 1981; L. N. 14 of 1983; 60 of
1987 s. 14)
(a) the conditions contained in the Building Licence or the Conditions of
Grant, whichever is appropriate, relating to the erection of a building
have been complied with; or
(b) a building is suitable for occupation. (Added 45 of 1979 s. 4)
(2C) When an interim valuation is made in respect of a tenement that forms
the whole or part of a building newly constructed by or on behalf of the
Hong Kong Housing Authority for sale as a tenement to be used wholly or
primarily for domestic purposes, the interim valuation shall not take
effect until-
(a) the first day of the month following the expiration of 3 months from
the date of issue of a completion certificate in respect of the tenement;
or
(b) the first day of the month following the date upon which the tenement
was first occupied, whichever is the earlier, or on such other date as the
Commissioner may, in any particular case, determine. (Added 33 of 1981 s.
18)
(2D) In subsection (2C), "completion certificate" means a letter, signed
by the Director of Housing or by any person authorized by him, certifying
that the building is completed. (Added 33 of 1981 s. 18)
(3) For the purposes of subsection (2) (a), if more than one temporary
occupation permit has been issued in respect of a tenement, the periods
specified in sub-paragraphs (i) and (ii) thereof shall run from the date
of the issue of the first of such permits. (Added 74 of 1973 s. 2)
29. Payment of rates under an interim valuation
(1) Any rates due on an interim valuation shall be payable from- (Amended
54 of 1990 s. 17)
(a) the date when the valuation became effective; or
(b) 24 months before the date of the issue of the first demand therefor,
made in writing by the Collector of Rates on the person liable for payment
thereof, whichever is the later. (Amended 33 of 1981 s. 19)
(1A) (Repealed 54 of 1990 s. 17)
(2) Such rates shall-
(a) be payable on a date specified in the demand note by the Collector of
Rates, which shall not be less than 28 days after the date of issue of the
demand note;
(b) include rates for the remainder (if any) of the quarter of the year in
which the demand is made; and
(c) be payable thereafter in accordance with section 22.
(3) Section 22 (2), (2A), (3) and (3A) shall apply in respect of any rates
not paid in accordance with this section. (Amended 34 of 1974 s. 3; 54 of
1990 s. 17)
PART VII REFUND OF RATES
30. Refunds in respect of unoccupied tenements
(1) Subject to subsections (1A) and (2A), if a tenement, which comprises
the whole or part of a building, is unoccupied (otherwise than by reason
of an order of the Government) for the whole of a month in a quarter for
which rates have been paid, a refund of half the amount payable for that
month may be recovered in the manner provided in this section. (Amended 74
of 1973 s. 3; 45 of 1979 s. 5; 11 of 1987 s. 9)
(1A) Subsection (1) shall not apply where-
(a) the use to which the tenement was last put before becoming unoccupied
was wholly or primarily for domestic purposes; or
(b) the tenement is intended to be used wholly or primarily for domestic
purposes. (Added 74 of 1973 s. 3)
(2) If a tenement, other than a tenement to which subsection (1), (1A) or
(2A) applies, is unoccupied for the whole of a month in a quarter for
which rates have been paid, a refund of the amount payable for that month
may be recovered in the manner provided in this section. (Amended 74 of
1973 s. 3; 45 of 1979 s. 5; 11 of 1987 s. 9)
(2A) This section shall not apply to a tenement, or a number of tenements
valued together under section 10 as a single tenement, which is unoccupied
where-
(a) the use to which the tenement was last put before becoming unoccupied
was wholly or primarily for the parking of motor vehicles; or
(b) the tenement is intended to be used wholly or primarily for the
parking of motor vehicles. (Added 45 of 1979 s. 5)
(3) If rates are payable-
(a) under section 22, the owner or occupier of the tenement shall serve
notice in writing on the Commissioner not later than the 15th day of the
month from the first day of which he intends to claim a refund, that the
tenement is unoccupied;
(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 of 1987)
(4) 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. Amended 54 of
1990 s. 18)
(4A) (Repealed 54 of 1990 s. 18)
(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. Refund of overpayments
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.
[cf. 1967 c. 9 s. 9 U. K.]
32. Executor, trustee, receiver of claimant
(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 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. Appeal against refusal to refund
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 (Cap. 336).
(Amended 68 of 1973 s. 5; 1 of 1975 s. 5; 79 of 1981 s. 3)
34. (Repealed 11 of 1987 s. 10)
35. Additional power to grant refunds
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)
36. Exemption of certain tenements from assessment
(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-
(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; [cf. 1967 c. 9 s. 26 U. K.]
(c) 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
[1] Buildings Ordinance (Application to the New Territories) Regulations
(Cap. 322 sub. leg. 1984 Ed.), or any regulations replaced thereby,
applied immediately before the coming into operation of the Buildings
Ordinance (Application to the New Territories) Ordinance (Cap. 121);
(Amended 60 of 1987 s. 14)
(ii) a dwelling house, built before 16 August 1945, of a type which was
normally built for New Territories residents; or
(iii) a building in respect of which a certificate of exemption in respect
of building works has been issued under section 4 or 5 (a), (b) or (d) of
the Buildings Ordinance (Application to the New Territories) Ordinance
(Cap. 121); (Added 60 of 1987 s. 14)
(d) those built for the purpose of public religious worship and used
wholly or mainly for such purpose;
(Replaced 33 of 1981 s. 22)
(e) any cemetery or crematorium within the meaning of section 2 of the
Public Health and Municipal Services Ordinance (Cap. 132); (Amended 10 of
1986 s. 32 (1))
(f) those owned and occupied for public purposes by the Government, the
Urban Council, the Regional Council or the Financial Secretary
Incorporated; (Replaced 33 of 1981 s. 22. Amended L. N. 235 of 1985; 1 of
1986 s. 7)
(g) those owned by the Government or the Financial Secretary Incorporated
(except as a mortgagee) and occupied or to be occupied as dwellings by
public officers-
(i) by virtue of their employment; or
(ii) with the consent of the Government or the Financial Secretary
Incorporated, solely for the term of their employment and otherwise than
pursuant to a scheme or arrangement whereby any right or interest in the
tenements is or may be acquired by them or by any other person; (Replaced
33 of 1981 s. 22. Amended L. N. 235 of 1985)
(h) those owned by the Hong Kong Housing Authority and occupied for public
purposes by the Government; (Added 33 of 1981 s. 22)
(i) military land; (Added 33 of 1981 s. 22)
(j) those made available by the Government within resited villages in
exchange for land resumed by the Government to the former owners, of such
land, other than those deemed to be separate tenements for rating purposes
under section 9; (Added 33 of 1981 s. 22)
(k) those occupied primarily for domestic purposes in cottage areas or
temporary housing areas; and (Added 33 of 1981 s. 22)
(l) those in respect of which the estimated rateable value would not
exceed the prescribed amount. (Added 33 of 1981 s. 22. Amended 9 of 1984
s. 7) (Replaced 82 of 1975 s. 3)
(2) The Governor in Council may, by order, declare any class of tenements,
or any part of the Urban Council area or Regional Council area, to be
exempted from the payment of rates. (Replaced 33 of 1981 s. 22. Amended 54
of 1990 s. 19)
(3) The Governor may exempt any tenement from the payment of rates, wholly
or in part. (Replaced 33 of 1981 s. 22)
(4) In this section-
"agricultural land" means land used as farm land, a fish pond, a market
garden, a nursery ground, an orchard or for animal husbandry; (Amended 11
of 1987 s. 11) "building" includes any structure; (Added 11 of 1987 s. 11)
"cottage areas" and "temporary housing areas" mean such areas managed by
the Hong Kong Housing Authority as may be designated by the Governor as
cottage areas or temporary housing areas for the purposes of subsection
(1) (k);
"military land" means any land and any building thereon occupied by Her
Majesty's forces, or by any body or organization established primarily for
defence purposes and designated by the Governor for the purposes of this
section, but not any land or building thereon rented for public purposes
by any such force, body or organization unless such land or building is
rented directly from the Government;
"New Territories resident" means any person descended through the male
line from a person who was in 1898 a resident of a village or town
certified by the Secretary for Home Affairs for the purposes of this
section as an established village or town in the New Territories (except
New Kowloon); (Amended L. N. 370 of 1981; L. N. 14 of 1983; L. N. 262 of
1989)
"resited villages" means such areas in the New Territories as may be
designated by the Governor as resited villages for the purposes of
subsection (1) (j). (Replaced 33 of 1981 s. 22)
PART IX PROPOSALS, OBJECTIONS AND APPEALS
37. Proposal for alteration of valuation list
(1) Any person who is aggrieved on any of the following grounds-
(a) that a tenement for which he is liable to pay rates has been valued
above its proper rateable value;
(b) that a tenement included in a valuation list ought to be omitted
therefrom;
(c) that a tenement which ought to be included in a valuation list has
been omitted therefrom; or
(d) that a tenement included in a valuation list has been valued below its
proper rateable value, (Amended 33 of 1981 s. 23)
may, within the months of April and May in any year, serve a proposal in
the specified form on the Commissioner for the alteration of the valuation
list from the commencement of that year so far as it relates to that
tenement. (Amended 33 of 1981 s. 23; 1 of 1986 s. 8; 54 of 1990 s. 20)
(2) A proposal under this section shall specify the grounds for the
proposed alteration.
(3) If the person serving the proposal is neither the owner nor the
occupier of the tenement referred to in the proposal, he shall, within the
period for serving the proposal referred to in subsection (1), serve
copies of the proposal on the owner and occupier of the tenement, and
notify the Commissioner of such service. (Amended 33 of 1981 s. 23)
(4) Within 14 days of service on him of a copy of a proposal under
subsection (3), the owner or occupier of the tenement referred to in the
proposal may send his comments thereon to the Commissioner and the person
serving the proposal.
(5) A person serving a proposal under this section may withdraw the
proposal, at any time before a notice of decision in respect of the
proposal is served upon him under section 39, by serving a notice of
withdrawal on the Commissioner and on any person served with a copy of the
proposal under subsection (3). (Added 33 of 1981 s. 23) [cf. 1967 c. 9 s.
69 U. K.]
38. Agreed alterations
(1) Where a proposal is served under section 37, the Commissioner, the
person making the proposal and any person served with a copy of the
proposal under section 37 (3) may agree on an alteration to the valuation
list (whether the alteration is that specified in the proposal or another
alteration) in relation to the tenement concerned.
(2) Where an alteration is agreed under subsection (1) the Commissioner
the person making the proposal and any other person on whom a copy of the
proposal has been served shall sign an agreement in the specified form.
(3) An agreement referred to in subsection (2) may be signed on behalf of
the Commissioner by an officer of the Rating and Valuation Department not
below the rank of Valuation Surveyor. (Amended 1 of 1986 s. 9; L. N. 95 of
1989)
(4) Where an agreement has been signed under subsection (2), the
Commissioner shall direct the Collector of Rates to alter the valuation
list and the Collector of Rates Shall comply with the Commissioner's
direction.
39. Alterations to valuation lists not by agreement
(1) Subject to this section, where a person has served a proposal under
section 37 and no agreement has been signed under section 38, the
Commissioner shall-
(a) in the case of a proposal served within the months of April and May of
the year in which a new valuation list to which it relates comes into
force, before 1 December immediately following the making of the proposal;
or (Amended 54 of 1990 s. 21)
(b) in any other case, before 1 September immediately following the making
of the proposal, (Amended 54 of 1990 s. 21)
or within such other time as the Governor may, in either case, direct,
serve on the person who made the proposal notice of decision in the
specified form.
(2) A notice of decision under subsection (1) shall specify-
(a) that no alteration is to be made to the valuation list; or
(b) what alteration (whether that specified in the proposal or another
alteration) is to be made to the valuation list.
(3) A notice of decision under subsection (1) may be signed on behalf of
the Commissioner by an officer of the Rating and Valuation Department not
below the rank of Valuation Surveyor. (Amended 1 of 1986 s. 9; L. N. 95 of
1989)
(4) Where section 37 (3) applies, no notice of decision may be served
under this section until 14 days have elapsed from the date of the service
of the copies of the proposal on the owner and occupier; and the
Commissioner shall cause copies of the notice of decision to be served on
the owner and occupier.
(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under section 37
(5).
(6) Where a notice of decision to which subsection (2) (b) relates is
served under this section, the Commissioner shall direct the Collector of
Rates to alter the valuation list and the Collector of Rates Shall comply
with the Commissioner's direction. (Replaced 33 of 1981 s. 24)
40. Objection to proposed corrections, deletions, interim valuations
(1) An owner or occupier who is aggrieved-
(a) by a correction to the valuation list under section 16 (1) (a) on the
ground that the correction is wrong;
(b) by reason of a deletion on the ground that the tenement ought not to
be deleted;
(c) by an interim valuation on the ground that the tenement is valued
above its proper rateable value or is not liable for assessment to rates,
(Amended 33 of 1981 s. 25) may, within 21 days of service on him of the
notice of correction under section 16 (2) or of the notice of deletion or
interim valuation under section 26 (1), serve on the Commissioner a notice
of objection in the specified form stating fully the grounds of his
objection to the correction, deletion or interim valuation.
(1A) Where a notice of objection is served under subsection (1), the
Commissioner and the person making the objection may agree to confirm,
vary or set aside the correction, deletion or interim valuation and where
they do so agree they shall sign an agreement in the specified form.
(Added 11 of 1987 s. 12)
(2) Subject to subsections (4) and (5), where a person has served a notice
of objection under subsection (1) and no agreement has been signed under
subsection (1A), the Commissioner shall-(Amended 33 of 1981 s. 25; 11 of
1987 s. 12)
(a) consider the objection and shall confirm, vary or set aside the
correction to the valuation list, or the deletion, or the interim
valuation; and
(b) serve on the person making the objection a notice in the specified
form of his decision in respect of the objection. (Replaced 1 of 1975 s.
7)
(3) An agreement referred to in subsection (1A) and a notice of decision
referred to in subsection (2) may be signed on behalf of the Commissioner
by an officer of the Rating and Valuation Department not below the rank of
Valuation Surveyor. (Amended 1 of 1986 s. 9; 11 of 1987 s. 12; L. N. 95
of 1989)
(4) A person making an objection under this section may withdraw the
objection, at any time before a notice of decision in respect of the
objection is served on him under subsection (2), by serving a notice of
withdrawal on the Commissioner. (Added 33 of 1981 s. 25)
(5) No notice of decision shall be served under this section where a
notice of withdrawal has been served on the Commissioner under subsection
(4). (Added 33 of 1981 s. 25)
40A. Commissioner to consult Secretary for Home Affairs in certain cases
(1) Where any proposal under section 37 or any objection under section 40
relates to the exemption of a tenement on the ground that it is a village
house, the Commissioner shall, when considering such proposal or
objection, consult the Secretary for Home Affairs and shall have regard to
his views. (Amended L. N. 370 of 1981; L. N. 14 of 1983; L. N. 262 of
1989)
(2) In this section "village house" means a village house exempted by
virtue of section 36 (1) (c).
(Added 82 of 1975 s. 4)
41. Proposals and objections not in the specified form
The Commissioner may accept a proposal under section 37 and a notice of
objection under section 40 notwithstanding that it is not in the specified
form.
42. Appeals
(1) A person on whom a notice of decision has been served under section 39
or 40 may, within 28 days of such service, appeal against the decision to
the Lands, Tribunal. (Amended 62 of 1974 s. 16; 33 of 1981 s. 26)
(2) Where the appellant is a person who served a proposal under section 37
or made an objection under section 40, the grounds of appeal shall be
confined to the grounds of the proposal or objection.
(3) A person appealing under subsection (1) shall, within the period of 28
days referred to in subsection (1) - (Amended 33 of 1981 s. 26)
(a) serve a copy of the notice of appeal on the Commissioner, who shall be
the respondent in the appeal; and
(b) where the appeal is in respect of a tenement neither owned nor
occupied by the appellant, serve copies of the notice of appeal on the
owner and the occupier of the tenement, both of whom may be heard on the
hearing of the appeal.
43. Fixing date for hearing
(1) The appellant shall, within 28 days after lodging notice of appeal
under section 42 (1), apply in writing to the registrar of the Lands
Tribunal to have a date fixed for the hearing of the appeal; and shall at
the same time serve a copy of the application on the Commissioner.
(Amended 62 of 1974 s. 16; 21 of 1977 s. 6)
(2) When a date has been fixed for the hearing of the appeal, the said
registrar shall give notice thereof to the appellant and the Commissioner
and, on receipt of such notice, the appellant shall forthwith give notice
of the date to each person on whom be has caused a copy of the notice of
appeal to be served under section 42 (3) (b). (Amended 62 of 1974 s. 16;
21 of 1977 s. 6)
(3) An appellant shall, if he withdraws his appeal, or decides not to
proceed with it, notify the Commissioner and all other parties to the
appeal accordingly.
44. Hearing of appeal
(1) The Lands Tribunal shall hear and determine the appeal and may-
(a) make such order therein as it thinks proper;
(b) award costs to any party;
(c) direct the Collector of Rates to amend the valuation list concerned in
any manner; and
(d) make such other direction as to the payment of rates as may be
necessary.
(2) Subject to subsection (3), section 11 of the Lands Tribunal Ordinance
(Cap. 17) shall apply to an appeal under this Ordinance. (Replaced 33 of
1981 s. 27)
(3) The Lands Tribunal may, and on application by a party shall, reserve
any question of law for the consideration of the Court of Appeal, which
shall have power to hear and determine the question so reserved and shall
send its opinion thereon to the Lands Tribunal.
(Replaced 33 of 1981 s. 27)
44A. Consent order
(1) Notwithstanding anything in section 44 (1), where the parties to the
appeal have agreed upon the terms of any order to be made by the Lands
Tribunal, particulars of the terms, signed by or on behalf of the parties,
shall be sent to the Lands Tribunal, and the Lands Tribunal may, if it
thinks fit, make an order in accordance with such terms and in the absence
of the parties, unless the Lands Tribunal for any special reason requires
their attendance.
(2) Section 44 (1) (b), (c) and (d) shall apply in respect of an appeal
determined under subsection (1).
(Added 33 of 1981 s. 28)
PART X OFFENCES AND PENALTIES
45. False or incorrect statements
Any person who knowingly makes a false statement-
(a) in furnishing the particulars specified in the specified form under
section 5 (1) (a); or (Amended 54 of 1990 s. 22)
(b) for the purpose of recovering a refund under section 30 or 31 of any
amount paid in respect of rates; or
(c) for the purpose of obtaining or retaining exemption under section 36
for a tenement or part of a tenement,
shall be guilty of an offence and shall be liable on conviction to a fine
of $5,000.
46. Refusal to furnish information and obstruction
(1) Any person who-
(a) refuses or neglects to furnish any of the particulars specified in the
specified form under section 5 (1) (a); or
(b) refuses to produce for inspection any receipts for rent, rentbooks,
accounts or other documents whatsoever connected with the rent or value of
the tenement that he is required to produce under section 5 (1) (b);
(Replaced 54 of 1990 s. 23)
(ba) refuses to allow the Commissioner or any person authorized by him to
take away for the purpose of making copies any receipts for rent,
rentbooks, accounts or other documents whatsoever connected with the rent
or value of the tenement that the Commissioner or any person authorized by
him is empowered under section 5 (1) (ba); or
(Added 54 of 1990 s. 23)
(c) obstructs the Commissioner or any person authorized by him from
entering, or inspecting, or measuring any tenement under section 5 (1)
(d), shall be guilty of an offence and shall be liable on conviction to a
fine of $2,000. (Amended 54 of 1990 s. 23)
47. Additional penalty in respect of loss in revenue
A person convicted of an offence under this Ordinance shall, in addition
to any penalty imposed therefor, be liable to pay a sum equal to the loss
in revenue occasioned by his default, with interest thereon at the rate of
8 per cent per annum, such sum and interest to be determined by the court
before which he is convicted and recoverable in the same manner as a fine.
48. Complaints may be laid within 6 years of offence
Notwithstanding section 26 of the Magistrates Ordinance (Cap. 227), a
complaint or information in respect of an offence under this Ordinance may
be made or laid at any time within 6 years after the date of the offence.
49. Interim valuation after conviction
If a person has been convicted, in respect of any tenement, of an offence
under this Ordinance and the offence has resulted in the insertion in the
valuation list of a lesser value or in a tenement not appearing in the
valuation list, the Commissioner may delete the rateable value or make an
interim valuation of the tenement, or both, either or both of which shall
become effective from the first day of the month following the conviction.
PART XI MISCELLANEOUS
50. Mode of service of notices, etc.
Service of a requisition, notice or other document required to be served
by this Ordinance may be effected-
(a) on the Commissioner, only by personal service or by post; (Replaced 54
of 1990 s. 24)
(b) on the owner of a tenement, by personal service, by leaving the
requisition, notice or other document at the tenement or at the owner's
last known address or by sending it through the post to the tenement or to
the owner's last known address; or (Replaced 45 of 1979 s. 6. Amended 54
of 1990 s. 24)
(c) on the occupier of a tenement, by personal service, by leaving the
requisition, notice or other document at the tenement or at the occupier's
last known address or by sending it through the post to the tenement or to
the occupier's last known address. (Replaced 45 of 1979 s. 6. Amended 54
of 1990 s. 24)
50A. Rounding down of amounts due
(1) The Collector of Rates may, in respect of any amount payable under
this Ordinance in respect of any tenement, round that amount down to the
nearest whole dollar and carry the balance forward to the next quarter.
(2) any balance carried forward under subsection (1) shall be payable-
(a) as if it were rates; and
(b) in addition to any rates,
due in the quarter referred to in subsection (1).
(3) In this section "rates" means rates payable under section 18 or 29.
(Added 1 of 1986 s. 10)
51. Misnomer
(1) No misnomer or inaccurate description of a person, place or tenement,
in a document required for the purposes of this Ordinance, nor any
mistake, informality or omission committed in any proceedings hereunder,
shall invalidate or prejudice the document or proceeding or in any way
affect the operation of this Ordinance. (Amended 33 of 1981 s. 29)
(2) Except where otherwise provided by this Ordinance, the Commissioner or
the Collector of Rates may correct any misnomer or inaccurate description,
or any mistake or accidental omission in any document issued by him for
the purposes of this Ordinance. (Added 33 of 1981 s. 29)
52. Competency of judge
No judge, District Judge, magistrate or member of the Lands Tribunal shall
be incapable of acting in his judicial office in any proceeding, by reason
of his being, as being a ratepayer or a member of any other class of
persons, liable in common with others to contribute to or to be benefited
by any rate which may be increased, diminished or in any way affected by
the proceeding.
(Amended 62 of 1974 s. 16)
53. Regulations
The Governor in Council may make regulations for the better carrying out
of the objects of this Ordinance.
54. Forms
(1) The Commissioner or the Collector of Rates may specify the form of any
requisition, declaration, notice, claim or other document required for the
purposes of this Ordinance.
(2) The Commissioner or the Collector of Rates may publish in the Gazette
any forms specified by him under subsection (1).
55. Saving of valuation lists in force before commencement of Rating
(Amendment) Ordinance 1990
(1) Any valuation list in force immediately prior to the date of
commencement of the Rating (Amendment) Ordinance 1990 (54 of 1990) (in
this subsection called the "amending Ordinance") shall be the valuation
list for the Urban Council area or the Regional Council area where it
formerly applied, and for that purpose shall continue in force and, save
where otherwise provided, the provisions of this Ordinance as amended by
the amending Ordinance shall apply in respect of any such list.
(2) The provisions of subsection (1) shall be in addition to and shall not
derogate from section 23 of the Interpretation and General Clauses
Ordinance (Cap. 1). (Replaced 54 of 1990 s. 25)
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