Cap 116 - RATING ORDINANCE 1

Chapter: 116 RATING ORDINANCE Gazette Number Version Date

Long title 30/06/1997


RATING*


To consolidate and amend the laws relating to rating.


[1 April 1973]

(Originally 11 of 1973)
_____________________________________________________________________________
Notes:
*
1. The operation of this Ordinance is affected by transitional provisions contained in section 35 of 22 of

1995. That section is reproduced as follows-


"35. Transitional


(1) Any correction, deletion or interim valuation a notice of which was served immediately
before the enactment of sections 9, 11 and 21 of this Ordinance shall be treated and disposed of as
if it were a correction, deletion or interim valuation subject to the principal Ordinance and not
amended by those sections.

(2) The enactment of section 15 of this Ordinance shall not affect any entitlement to any right-
(a) to serve notice on the Commissioner under section 30(3) of the principal Ordinance

that a tenement was unoccupied; or
(b) to make an application in respect of an unoccupied tenement under section 30(4) of

the principal Ordinance for a refund,
for any period prior to the commencement of section 15 of this Ordinance.

(3) Any right of appeal subsisting immediately before the commencement of sections 22 to 24
of this Ordinance shall be treated as being a right of appeal to the Lands Tribunal under the
principal Ordinance as amended by those sections.

(4) Any appeal pending immediately before the commencement of sections 22 to 24 of this
Ordinance shall be treated and disposed of as if it were an appeal pending to the Lands Tribunal
under the principal Ordinance as amended by those sections.

(5) The enactment of any provision in this Ordinance having the effect of substituting
"Commissioner" for "Collector of Rates" shall not derogate from anything done by or in the name
of the Collector of Rates prior to the amendment of the principal Ordinance by this Ordinance.".


2. Sections 22 to 24 of 22 of 1995 commenced operation on 12 May 1995.

3. Section 15 of 22 of 1995 commenced operation on 1 July 1995.

Part: I PRELIMINARY 30/06/1997




Section: 1 Short title 30/06/1997


This Ordinance may be cited as the Rating Ordinance.

Section: 2 Interpretation L.N. 320 of 1999 01/01/2000


In this Ordinance, unless the context otherwise requires-
"Commissioner" (署長) means the Commissioner of Rating and Valuation appointed under section 4;
"deletion" (刪除) means a deletion from a valuation list under section 24;
"exempted" (豁免) means exempted from assessment to rates or from payment of rates by virtue of section 36;



Cap 116 - RATING ORDINANCE 2

(Replaced 33 of 1981 s. 2)
"Government rent" (地租) has the meaning assigned to it under section 2 of the Government Rent (Assessment and

Collection ) Ordinance (Cap 515); (Added 53 of 1997 s. 49)
"Government Rent Roll" (地租登記冊) has the meaning assigned to it under section 2 of the Government Rent

(Assessment and Collection) Ordinance (Cap 515); (Added 53 of 1997 s. 49)
"identical tenement" (相同物業單位) means a tenement the entry for which in the Government Rent Roll is identical

to an entry in the valuation list; (Added 53 of 1997 s. 49)
"interim valuation" (臨時估價) means a valuation made under section 25;
"occupier" (佔用人) includes the agent of any such occupier;
"owner" (擁有人) means the holder of any tenement direct from the Government, 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 or chargee; (Amended 22 of 1995 s. 34; 53 of 1997 s. 49)

"prescribed" (訂明) means prescribed by resolution of the Legislative Council; (Added 9 of 1984 s. 2)
"rates" (差餉) means rates chargeable under this Ordinance; (Replaced 78 of 1999 s. 7)
"specified form" (指明表格) means a form specified under section 54;
"tenement" (物業單位) 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;
"valuation list" (估價冊) means any list declared under section 13;
"year" (年度) means-

(a) except in section 7A(4), financial year; and
(b) in section 7A(4), calendar year. (Replaced 22 of 1995 s. 2)

(Amended 62 of 1974 s. 16; 54 of 1990 s. 2; 22 of 1995 s. 2; 78 of 1999 s. 7)

Section: 3 (Repealed 54 of 1990 s. 3) 30/06/1997




Part: II APPOINTMENT AND POWERS OF COMMISSIONER 30/06/1997




Section: 4 Appointments 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


The Chief Executive 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; 12 of 1999 s. 3)

Section: 5 General powers of Commissioner 16 of 2004 09/07/2004


(1) The Commissioner, or any person authorized by him in writing, may- (Amended 54 of 1990 s. 4)
(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



Cap 116 - RATING ORDINANCE 3

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.

(1A) The Commissioner may disclose any information obtained under this Ordinance to any specified person
where in his opinion the disclosure will enable or assist the person to perform a function or exercise a power
(including a right) imposed or conferred on the person by-

(a) this Ordinance;
(b) the Landlord and Tenant (Consolidation) Ordinance (Cap 7); or
(c) the Government Rent (Assessment and Collection) Ordinance (Cap 515). (Added 32 of 2002 s. 40)

(1B) In subsection (1A), "specified person" (指明人士) means-
(a) the Lands Tribunal established under the Lands Tribunal Ordinance (Cap 17) or a court or magistrate;

or
(b) a public officer acting in his capacity as a public officer.
(c) (Repealed 16 of 2004 s. 16)

(Added 32 of 2002 s. 40. Amended 16 of 2004 s. 16)
(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)

Section: 6 Extension of time for furnishing particulars 30/06/1997


(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.

Section: 6A Use of returned requisition as evidence 32 of 2002 27/12/2002


(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" (已交回的申報表) means-
(a) a requisition served under section 5(1)(a) on the owner or occupier of a tenement;
(b) a notice lodged with the Commissioner under section 119L(1), or a requisition served on a person

under section 119T(1)(a), of the Landlord and Tenant (Consolidation) Ordinance (Cap 7); or
(c) a requisition served under section 31(1)(a) of the Government Rent (Assessment and Collection)

Ordinance (Cap 515) on the lessee of an applicable lease or the owner or occupier of a tenement,



Cap 116 - RATING ORDINANCE 4

and returned by him to the Commissioner containing or purporting to contain all or any of the particulars required to
be given by him to the Commissioner. (Replaced 32 of 2002 s. 40)

(Added 45 of 1979 s. 2)
[cf. 1967 c. 9 s. 83(2) U.K.]


Part: III ASCERTAINMENT OF RATEABLE VALUE 30/06/1997




Section: 7 Ascertainment of rateable value-general rule 30/06/1997


(1) Subject to sections 8, 8A 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; 22 of 1995 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 Government rent, the costs of repairs and insurance and any other

expenses necessary to maintain the tenement in a state to command that rent. (Amended 22 of 1995 s.
34)

(Amended 11 of 1987 s. 2)

Section: 7A Rateable values in new valuation lists L.N. 320 of 1999 01/01/2000


(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" (有關日期) means the date designated by the Chief Executive under section
11(1)(b). (Amended 12 of 1999 s. 3; 78 of 1999 s. 7)



Cap 116 - RATING ORDINANCE 5

(Added 33 of 1981 s. 4. Amended 54 of 1990 s. 7)

Section: 8 Tenements containing machinery 30/06/1997


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.


Section: 8A Plant 30/06/1997


(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" (工業裝置) includes cables, ducts, pipelines, railway lines, tramway lines, oil tanks,
settings and supports for plant or machinery.

(Added 13 of 1991 s. 2)

Section: 9 Advertising stations 30/06/1997


(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



Cap 116 - RATING ORDINANCE 6

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" (土地) includes any structure, hoarding, frame, post or wall.
[cf. 1967 c. 9 s. 28 U.K.]


Section: 10 Valuations to be separate except in certain cases 30/06/1997


(1) Subject to this Ordinance, the Commissioner shall separately estimate the rateable value of each tenement,
except in the following cases- (Amended 22 of 1995 s. 4)

(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 with in 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)

(2) For the purposes of subsection (1)(b), where the Commissioner values 2 or more tenements together as a
single tenement, the applicable rateable value shall be the aggregate of the rateable value of each of those tenements
valued separately. (Added 22 of 1995 s. 4)

Part: IV VALUATIONS AND VALUATION LISTS 30/06/1997




Section: 10A Valuation of tenements 30/06/1997


The Commissioner may at any time make a valuation of any tenement.
(Added 33 of 1981 s. 7. Amended 54 of 1990 s. 8)


Section: 11 Direction to prepare valuation lists L.N. 320 of 1999 01/01/2000


(1) The Chief Executive may- (Amended 12 of 1999 s. 3)
(a) at any time direct the Commissioner to prepare a new list of the rateable values of tenements in

accordance with section 12; 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 shall be ascertained. (Amended 11 of 1987 s. 5; 54 of 1990 s.
9; 78 of 1999 s. 7)

(2) Notice of a direction or a designation under subsection (1) shall be published in the Gazette.
(Replaced 33 of 1981 s. 8)


Section: 12 Preparation of lists of rateable values L.N. 320 of 1999 01/01/2000


(1) The Commissioner shall, when directed to prepare a list under section 11, prepare a list containing-
(Amended 54 of 1990 s. 10; 78 of 1999 s. 7)

(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) shall be in such form as the Commissioner may determine and may be

prepared and maintained-



Cap 116 - RATING ORDINANCE 7

(a) only in legible form;
(b) only in non-legible form; or
(c) partly in legible form and partly in non-legible form. (Replaced 22 of 1995 s. 5)


Section: 13 Verification of lists 30/06/1997


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.

Section: 14 Declared list to be valuation list L.N. 320 of 1999 01/01/2000


A list declared under section 13, as amended from time to time, shall be the valuation list, for the year next
following the date of the declaration and thereafter until a new valuation list comes into force.

(Replaced 22 of 1995 s. 6. Amended 78 of 1999 s. 7)

Section: 14A Form and proof of valuation list 30/06/1997


(1) Where a valuation list is maintained only in non-legible form or partly in legible form and partly in non-
legible form- (Amended 22 of 1995 s. 7)

(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 correct 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 any person authorized by him in that behalf shall be admissible in evidence in any proceedings under this
Ordinance on its production without further proof, and- (Amended 22 of 1995 s. 7)

(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 any person authorized by him in that

behalf, as the case may be; and (Amended 22 of 1995 s. 7)
(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.
(2A) The Commissioner 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 document referred to in subsection (2). (Added 22 of 1995 s. 7)

(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)

Section: 15 Inspection of valuation lists and information thereon 30/06/1997


(1) The Commissioner shall make available for public inspection a copy of the valuation list declared under
section 13 during normal 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; 22 of 1995 s. 8)

(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 Commissioner 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.



Cap 116 - RATING ORDINANCE 8

(Amended 22 of 1995 s. 33)
(5) (Repealed 22 of 1995 s. 8)

(Replaced 33 of 1981 s. 12)

Section: 16 Corrections 30/06/1997


(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 building number or street name notified in the Gazette or

from the allocation of building numbers under section 32 of the Buildings Ordinance (Cap 123).
(Amended 22 of 1995 s. 9)

(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 under subsection (1), cause the valuation list to be altered
as may be necessary. (Replaced 22 of 1995 s. 9)

(3A) An alteration under subsection (3) shall-
(a) in the case of a correction under subsection (1)(a), be deemed to be effective from such date as shall be

specified in a notice served under subsection (2) in respect of that correction; and
(b) in the case of a correction under subsection (1)(b), be effective from the date that the alteration is

made. (Added 22 of 1995 s. 9)
(4) Where a correction is made under subsection (1)(a), no rates shall be recoverable by the Commissioner until

a notice under subsection (2) is served. (Amended 54 of 1990 s. 13; 22 of 1995 s. 33)

Section: 16A Alterations on changes to corresponding entry in the

Government Rent Roll
30/06/1997



The Commissioner may make an appropriate amendment to the valuation list where he has altered the entry of a
corresponding tenement, which is not an identical tenement, in the Government Rent Roll as a result of a proposal,
correction, objection or appeal under the Government Rent (Assessment and Collection ) Ordinance (Cap 515).

(Added 53 of 1997 s. 50)

Section: 17 (Repealed 54 of 1990 s. 14) 30/06/1997




Part: V AMOUNT OF LIABILITY FOR AND PAYMENT OF
RATES

30/06/1997





Section: 18 Computation of rates payable L.N. 320 of 1999 01/01/2000


(1) Subject to this Ordinance, there shall be payable, with effect from 1 April in each year on the rateable value
of every tenement included in a valuation list in force, rates which are to be computed on the basis of the percentage of
the rateable value of the tenement concerned, prescribed for the purposes of this subsection. (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, the 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 water-main, 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. Amended 78 of 1999 s. 7)



Cap 116 - RATING ORDINANCE 9


Section: 19 Limitation on amount payable as rates 30/06/1997


(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)

Section: 20 (Repealed 1 of 1975 s. 4) 30/06/1997




Section: 21 Liability for payment of rates 30/06/1997


(1) The owner and occupier of a tenement shall both be liable to the Commissioner 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. (Amended 22 of 1995 s. 33)

(2) Where no such agreement exists and the rates assessed, or any part thereof, are paid by the owner of the



Cap 116 - RATING ORDINANCE 10

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 Commissioner to

adjust their respective shares of payment of such rates amongst themselves. (Amended 22 of 1995 s.
33)

(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).

Section: 22 Payment and recovery of rates 30/06/1997


(1) Subject to this Ordinance, rates shall be payable-
(a) quarterly in advance to the Commissioner in the first month of each quarter; or
(b) at such other frequency as the Commissioner may determine,

and the date on or before which, the place at which and the manner in which, a payment is to be made may be notified
by the Commissioner-

(i) quarterly in the Gazette;
(ii) at such other frequency in the Gazette as the Commissioner may determine; or
(iii) by the issue of a demand therefor, made in writing by the Commissioner. (Replaced 22 of 1995 s. 10)

(2) Any rates not paid in accordance with a notification under subsection (1) shall be deemed to be in default
and the Commissioner may order that not more than 5 per cent of the amount in default shall be added to the rates and
recovered therewith. (Amended 22 of 1995 s. 33)

(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 Commissioner 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. Amended 22 of 1995 s. 33)

(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 Government. (Amended 34 of 1974 s. 2; 53 of 1984 s. 2; 22 of 1995 s. 34)

(3A) In proceedings under this section for the recovery of rates in default or any sum payable in addition 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 Commissioner 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. Amended 22 of 1995 s. 33)

(5) (a) Subject to paragraph (b), the Commissioner may demand any of the rates payable in respect of a
tenement under the demand note to be issued in respect of any of the Government rent payable in
respect of that tenement.

(b) Where under paragraph (a) any of the rates and the Government rent payable in respect of a tenement
are demanded under the same demand note, there shall be set out in the demand note the respective
amounts payable as the rates and as the Government rent in respect of that tenement. (Added 53 of
1997 s. 51)



Cap 116 - RATING ORDINANCE 11

(6) (a) If the amount received by the Commissioner in respect of a demand note under which any of the rates
and the Government rent payable in respect of a tenement are demanded is more than or less than the
aggregate amount of the rates and the Government rent so payable, he may in his discretion apportion
the amount so received, subject to any specific instructions from the payer.

(b) The acceptance or receipt of payment of any part of the amount of the rates demanded under a demand
note shall not be a waiver by the Commissioner for the part not paid. (Added 53 of 1997 s. 51)


Section: 23 (Repealed 78 of 1999 s. 7) L.N. 320 of 1999 01/01/2000




Part: VI DELETIONS AND INTERIM VALUATIONS 30/06/1997




Section: 24 Deletions 30/06/1997


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)


Section: 25 Interim valuations 30/06/1997


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)

Section: 26 Notification of deletions and interim valuations 30/06/1997


(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 and shall cause the valuation list to be
amended as may be necessary. (Amended 22 of 1995 s. 11)

(1A) For the purposes of the service of a notice of an interim valuation under subsection (1), the expression
"owner or occupier" (擁有人或佔用人) means the owner or occupier at the time that the Commissioner serves
notice of an interim valuation under that subsection. (Added 22 of 1995 s. 11)

(2) An amendment under subsection (1) shall be deemed to be effective from such date as shall be specified in
a notice served under that subsection. (Replaced 22 of 1995 s. 11)

(3) (Repealed 22 of 1995 s. 11)
(4) In the case of an interim valuation, no rates shall be recoverable by the Commissioner in respect of the

tenement concerned until a notice under subsection (1) has been served. (Amended 54 of 1990 s. 16; 22 of 1995 s. 33)

Section: 27 Effective date of deletion 30/06/1997


When there has been a deletion, the date from which rates shall cease to be chargeable shall be the day on 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; 22 of 1995 s. 12)




Cap 116 - RATING ORDINANCE 12

Section: 28 Effective date of interim valuations 30/06/1997


(1) Subject to section 49, an interim valuation in respect of a tenement shall become effective on a date (the
"effective date") being or to be-

(a) in the case of a tenement where the effective date is to be determined in accordance with regulations
made under section 53 for the purposes of this section, a date that is so determined;

(b) in the case of any other tenement, the date on which the tenement was first occupied; or
(c) such other date as the Commissioner may, in any particular case, determine.

(2) Without affecting the generality of subsection (1)(a), any regulation made under section 53 for the purposes
of this section may provide for-

(a) the application of any such regulation to any class or description of tenement;
(b) the calculation of the effective date for any class or description of tenement;
(c) the calculation of the effective date by reference to any other date howsoever calculated or to any

document, event or thing;
(d) the circumstances under which an interim valuation shall or shall not take effect; and
(e) such consequential, incidental, supplemental or transitional matters as may be necessary or expedient.

(Replaced 22 of 1995 s. 13)

Section: 29 Payment of rates under an interim valuation 30/06/1997


(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

Commissioner on the person liable for payment thereof, (Amended 22 of 1995 s. 33)
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 Commissioner, which shall not be less than
28 days after the date of issue of the demand note; (Amended 22 of 1995 s. 33)

(b) include rates for the remainder (if any) of the period of the year in which the demand is made; and
(Amended 22 of 1995 s. 14)

(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)
(4) Where the Commissioner has made an interim valuation in respect of a tenement, he may demand any of

the rates payable in respect of that tenement in the manner specified in section 22(5), and section 22(6) shall apply
accordingly. (Added 53 of 1997 s. 52)

Part: VII REFUND OF RATES 30/06/1997




Section: 30 Refunds in respect of unoccupied land 30/06/1997


(1) (Repealed 22 of 1995 s. 15)
(1A) (Repealed 22 of 1995 s. 15)
(2) (Repealed 22 of 1995 s. 15)
(2A) (Repealed 22 of 1995 s. 15)
(2B) Subject to subsection (2C), if a tenement not being a building or part thereof and not comprising a structure

or part thereof, other than a structure used solely for the purpose of providing shelter for a watchman is unoccupied for
any period for which rates have been paid, a refund of the amount payable for that period may be recovered in the
manner provided in this section. (Added 22 of 1995 s. 15)

(2C) Subsection (2B) shall not apply to any tenement, or any tenement comprising a number of tenements valued
together under section 10 as a single tenement, which is unoccupied if-

(a) the use to which the tenement was last put before becoming unoccupied was wholly or primarily for



Cap 116 - RATING ORDINANCE 13

the parking of motor vehicles; or
(b) the tenement is intended to be used wholly or primarily for the parking of motor vehicles. (Added 22

of 1995 s. 15)
(3) If rates are payable-

(a) under section 22, the owner or occupier of the tenement shall serve notice in writing on the
Commissioner within 15 days after the beginning of the period during which the tenement was
unoccupied and for which he intends to claim a refund, or such longer period as the Commissioner
may determine;

(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, of the period during which the
tenement was unoccupied and for which he intends to claim a refund. (Amended L.N. 419 of 1987; 22
of 1995 s. 15)

(4) A person claiming the refund may, not later than 24 months after the last day on which rates were payable,
apply to the Commissioner in the specified form for a refund. (Replaced 33 of 1981 s. 20. Amended 54 of 1990 s. 18;
22 of 1995 s. 33)

(4A) (Repealed 54 of 1990 s. 18)
(5) Where rates have been paid for any period and the Commissioner is satisfied that the tenement was

unoccupied for that period, the rates shall be refundable in accordance with this section. (Replaced 22 of 1995 s. 15)
(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" (須繳款額)-
(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)


Section: 31 Refund of overpayments 30/06/1997


The Commissioner 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; 22 of 1995 s. 33)

(a) the rates were charged otherwise than in accordance with the valuation list;
(b) the tenement was exempted during any period;
(ba) the tenement has become unoccupied or incapable of occupation, as a result of any order made by a

court on the application of the Government; (Added 22 of 1995 s. 16)
(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.]

Section: 32 Executor, trustee, receiver of claimant 30/06/1997


(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.

Section: 33 Appeal against refusal to refund 30/06/1997


Any person who is aggrieved by a refusal by the Commissioner 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; 22 of 1995 s. 33)



Cap 116 - RATING ORDINANCE 14


Section: 34 (Repealed 11 of 1987 s. 10) 30/06/1997




Section: 35 Additional power to grant refunds 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


Notwithstanding anything in this Ordinance, the Chief Executive 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; 12 of 1999 s. 3)

Part: VIII EXEMPTIONS* 30/06/1997


___________________________________________________________________
Note:
* (Replaced 33 of 1981 s. 21)

Section: 36 Exemption of certain tenements from assessment L.N. 320 of 1999 01/01/2000


Remarks:
Adaptation amendments retroactively made - see 2 of 2012 s. 3


(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 Chief
Executive for the purposes of this paragraph, being- (Amended 12 of 1999 s. 3)
(i) a building to which paragraph (a) or (b) of regulation 3(2) of the *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 (Amended 60 of 1987 s. 14)

(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 Legislative Council
Commission or the Financial Secretary Incorporated; (Replaced 33 of 1981 s. 22. Amended L.N. 235
of 1985; 1 of 1986 s. 7; 22 of 1995 s. 17; 78 of 1999 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



Cap 116 - RATING ORDINANCE 15

(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 Chief Executive in Council may, by order, declare any class of tenements, or parts thereof, or any part

of Hong Kong to be exempted from the payment of rates wholly or in part. (Replaced 33 of 1981 s. 22. Amended 54
of 1990 s. 19; 22 of 1995 s. 17; 12 of 1999 s. 3; 78 of 1999 s. 7)

(3) The Chief Executive may exempt any tenement, or part of any tenement, from the payment of rates, wholly
or in part. (Replaced 33 of 1981 s. 22. Amended 22 of 1995 s. 17; 12 of 1999 s. 3)

(3A) The Commissioner may, for the purposes of subsections (1) to (3), ascertain the rateable value of any
tenement, or part of any tenement. (Added 22 of 1995 s. 17. Amended 78 of 1999 s. 7)

(4) In this section-
"agricultural land" (農地) 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" (建築物) includes any structure; (Added 11 of 1987 s. 11)
"cottage areas" (平房區) and "temporary housing areas" (臨時房屋區) mean such areas managed by the Hong Kong

Housing Authority as may be designated by the Chief Executive as cottage areas or temporary housing areas for
the purposes of subsection (1)(k); (Amended 12 of 1999 s. 3)

"military land" (軍事用地) means any land and any building thereon occupied by the Hong Kong Garrison but does
not include any land or building thereon rented for public purposes by the Hong Kong Garrison unless such land
or building is rented directly from the Government; (Replaced 2 of 2012 s. 3)

"New Territories resident" (新界居民) 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" (重建村落) means such areas in the New Territories as may be designated by the Chief Executive
as resited villages for the purposes of subsection (1)(j). (Replaced 33 of 1981 s. 22. Amended 12 of 1999 s. 3)

___________________________________________________________________
Note:
* Repealed by s. 12(2) of the Buildings Ordinance (Application to the New Territories) Ordinance (Cap 121).

# 1. The Rating (Exemption) Order 2003 (L.N. 132 of 2003) declares that domestic and non-domestic

tenements are exempted from the payment of rates in respect of the period from 1 July 2003 to 30
September 2003, subject to a maximum amount.

2. The Rating (Exemption) Order 2007 (L.N. 33 of 2007) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2007 to 30 September 2007, subject to a
maximum amount.

3. The Rating (Exemption) (No. 2) Order 2007 (L.N. 221 of 2007) declares that all tenements are exempted
from the payment of rates in respect of the period from 1 January 2008 to 31 March 2008, subject to a
maximum amount.
4. The Rating (Exemption) Order 2008 (L.N. 34 of 2008) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2008 to 31 March 2009, subject to a maximum
amount.
5. The Rating (Exemption) Order 2009 (L.N. 28 of 2009) declares that all tenements are exempted from



Cap 116 - RATING ORDINANCE 16

the payment of rates in respect of the period from 1 April 2009 to 30 September 2009, subject to a
maximum amount.
6. The Rating (Exemption) (No. 2) Order 2009 (L.N. 138 of 2009) declares that all tenements are exempted
from the payment of rates in respect of the period from 1 October 2009 to 31 March 2010, subject to a
maximum amount.
7. The Rating (Exemption) Order 2010 (L.N. 19 of 2010) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2010 to 31 March 2011, subject to a maximum
amount.
8. The Rating (Exemption) Order 2011 (L.N. 34 of 2011) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2011 to 31 March 2012, subject to a maximum
amount.
9. The Rating (Exemption) Order 2012 (L.N. 14 of 2012) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2012 to 31 March 2013, subject to a maximum
amount.
10. The Rating (Exemption) Order 2013 (L.N. 26 of 2013) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2013 to 31 March 2014, subject to a maximum
amount.
11. The Rating (Exemption) Order 2014 (L.N. 26 of 2014) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2014 to 30 September 2014, subject to a
maximum amount.
12. The Rating (Exemption) Order 2015 (L.N. 42 of 2015) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2015 to 30 September 2015, subject to a
maximum amount.
13. The Rating (Exemption) Order 2016 (L.N. 36 of 2016) declares that all tenements are exempted from
the payment of rates in respect of the period from 1 April 2016 to 31 March 2017, subject to a maximum
amount.


Part: IX PROPOSALS, OBJECTIONS AND APPEALS 30/06/1997




Section: 37 Proposal for alteration of valuation list 30/06/1997


(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)

(1A) Notwithstanding subsection (1), in any year that a list is declared under section 13, the Commissioner may
accept service on him of a proposal under subsection (1), after a list is so declared and before 1 June next following,
for the alteration of the valuation list from the commencement of the year next following the date of that declaration.
(Added 22 of 1995 s. 18)

(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.]




Cap 116 - RATING ORDINANCE 17

Section: 38 Agreed alterations 30/06/1997


(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 cause the valuation list
to be altered accordingly. (Amended 22 of 1995 s. 19)

Section: 39 Alterations to valuation lists not by agreement 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


(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 before 1 June 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
(Replaced 22 of 1995 s. 20)

(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 Chief Executive may, in either case, direct, serve on the person who made the
proposal a notice of decision in the specified form. (Amended 12 of 1999 s. 3)

(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) (Repealed 22 of 1995 s. 20)
(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 cause the valuation list to be altered accordingly. (Amended 22 of 1995 s. 20)

(Replaced 33 of 1981 s. 24)

Section: 40 Objection to proposed corrections, deletions, interim

valuations
30/06/1997



(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 28 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. (Amended 22 of 1995 s. 21)

(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-



Cap 116 - RATING ORDINANCE 18

(a) they shall sign an agreement in the specified form; and
(b) in the case of an agreement to so vary or set aside, the Commissioner shall cause the valuation list to

be altered accordingly. (Added 11 of 1987 s. 12. Amended 22 of 1995 s. 21)
(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; (Replaced 22 of 1995 s. 21)

(b) within 6 months after the expiration of the 28 day period referred to in subsection (1), serve on the
person making the objection a notice in the specified form of his decision in respect of the objection;
and (Replaced 22 of 1995 s. 21)

(c) in the case where he decides to so vary or set aside, cause the valuation list to be altered accordingly.
(Added 22 of 1995 s. 21)

(3) An agreement referred to in subsection (1A) 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; 22 of 1995 s. 21)

(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)

Section: 40A Commissioner to consult Secretary for Home Affairs in

certain cases
30/06/1997



(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" (村屋) means a village house exempted by virtue of section 36(1)(c).
(Added 82 of 1975 s. 4)


Section: 41 Proposals and objections not in the specified form 30/06/1997


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.

Section: 42 Appeals 30/06/1997


(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.

(4) For the purposes of an appeal under this section, and only for those purposes, the Lands Tribunal Ordinance
(Cap 17), shall apply in relation to any such appeal as it applies to an appeal made to the Lands Tribunal under that
Ordinance. (Added 22 of 1995 s. 22)




Cap 116 - RATING ORDINANCE 19

Section: 42A Rates payable notwithstanding notice of appeal 30/06/1997


(1) Subject to this section, rates shall remain payable under sections 18 and 29 notwithstanding any notice of
appeal under section 42 unless the Commissioner orders that payment of such rates or any part thereof, be held over
pending the determination of the appeal.

(2) An order under subsection (1) may be subject to the condition that the person on whose behalf the order is
made shall provide security for the payment of such rates or any part thereof the payment of which is held over either
by furnishing a banker's undertaking or providing such other security as the Commissioner may require.

(3) A banker's undertaking referred to in subsection (2) shall-
(a) be in a form acceptable to the Commissioner;
(b) be furnished to the Commissioner within a period of 14 days from the date of the order under

subsection (1) or on the date for the payment of the rates specified in the demand therefor, whichever
is the later;

(c) be given by a bank, as defined in the Banking Ordinance (Cap 155);
(d) not be revocable without the consent of the Commissioner;
(e) be expressed to be an undertaking to pay an amount equal to the rates or any part thereof the payment

of which is held over; and
(f) provide for payment to the Commissioner upon written notification to the bank by the Commissioner

that the appeal has been withdrawn or finally determined and that the amount stated by him is now
due,

and where a banker's undertaking is not so furnished, subsection (1) shall apply as if an order under that subsection
had not been made.

(4) Where the Commissioner is of the opinion either that the rates or any part thereof held over under
subsection (2) is likely to become irrecoverable, or that the person appealing is unreasonably delaying the prosecution
of his appeal, he may cancel any order made under that subsection and make such fresh order as the case may appear
to him to require.

(5) Where, upon the final determination of an appeal, any rates which have been held over under subsection (2)
become payable or the rates charged are increased, the Commissioner shall give to the person appealing a notice in
writing fixing a date on or before which any rates or balance of rates shall be paid.

(6) Any rates not paid in accordance with a notice under subsection (5) shall be deemed to be rates not paid in
accordance with a notification under section 22(1), and section 22(2) to (4) shall apply accordingly.

(Added 22 of 1995 s. 23)

Section: 42B Offer of settlement before decision of Lands Tribunal on

appeals relating to proper rateable value
30/06/1997



(1) This section applies to an appeal relating to the grounds described in section 37(1)(a) or (d) or 40(1)(a) or
(c).

(2) At any time after an appeal to which this section applies is made to the Lands Tribunal but before that
appeal is determined-

(a) the appellant may by notice in writing advise the Commissioner of the valuation he is willing to accept
as being the proper rateable value of the tenement to which the appeal relates;

(b) the Commissioner may by notice in writing advise the appellant of the valuation he is willing to accept
as being the proper rateable value of the tenement to which the appeal relates.

(3) Where advice of any party to the appeal made pursuant to subsection (2) is not accepted by the other party,
no part of the contents thereof which relates to an appeal before the Lands Tribunal to which this section applies shall
be disclosed to the Lands Tribunal until the proper rateable value of the tenement to which the appeal relates is
determined by it; but a copy of the advice enclosed in a sealed envelope may be lodged with the registrar of the Lands
Tribunal and, subject to any claim as to privilege by any part to the appeal, opened by the Tribunal after the Tribunal
has so determined.

(4) Where the appellant advises a valuation which he is willing to accept under subsection (2) which is not
accepted by the Commissioner and the valuation determined by the Lands Tribunal is equal to or less than the
valuation so advised, the Lands Tribunal shall, unless for special reason it thinks proper not to do so, order the
Commissioner to bear his own costs and to pay the costs of the appellant in so far as the costs are incurred after the
appellant so advised.



Cap 116 - RATING ORDINANCE 20

(5) Where the Commissioner advises the valuation which he is willing to accept under subsection (2) which is
not accepted by the appellant and the valuation determined by the Lands Tribunal is equal to or exceeds the valuation
so advised, the Lands Tribunal shall, unless for special reason it thinks proper not to do so, order the appellant to bear
his own costs and to pay the costs of the Commissioner in so far as the costs are incurred after the Commissioner so
advised.

(Added 22 of 1995 s. 23)

Section: 43 (Repealed 22 of 1995 s. 24) 30/06/1997




Section: 44 Hearing of appeal 30/06/1997


(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 Commissioner to amend the valuation list concerned in any manner; and (Amended 22 of

1995 s. 33)
(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)

Section: 44A Consent order 30/06/1997


(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 30/06/1997




Section: 45 False or incorrect statements 30/06/1997


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 at level 4.

(Amended 22 of 1995 s. 25)

Section: 46 Refusal to furnish information and obstruction 30/06/1997


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, rent-books, accounts or other documents

whatsoever connected with the rent or value of the tenement that he is required to produce under



Cap 116 - RATING ORDINANCE 21

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, rent-books, 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 at level 3.
(Amended 54 of 1990 s. 23; 22 of 1995 s. 26)


Section: 47 Additional penalty in respect of loss in revenue 30/06/1997


A person convicted of an offence under this Ordinance shall, in addition to any penalty imposed therefor, be
liable to a fine of treble the amount of rates which has been undercharged in consequence of the offence or which
would have been undercharged if the offence has not been detected.

(Replaced 22 of 1995 s. 27)

Section: 48 Complaints may be laid within 6 years of offence 30/06/1997


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.

Section: 49 Interim valuation after conviction 30/06/1997


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 day following the conviction.

(Amended 22 of 1995 s. 28)

Part: XI MISCELLANEOUS 30/06/1997




Section: 50 Mode of service of notices, etc. 30/06/1997


(1) Service of a requisition, notice or other document required to be served by this Ordinance may be effected-
(Amended 22 of 1995 s. 29)

(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)

(2) A certificate purporting to be signed by a person who states in that certificate that he effected service under
subsection (1) shall be evidence of the facts stated therein relating to that service. (Added 22 of 1995 s. 29)

Section: 50A Rounding down of amounts due 30/06/1997


(1) The Commissioner may, in respect of any amount payable under this Ordinance or the Government Rent
(Assessment and Collection) Ordinance (Cap 515) in respect of any tenement, round that amount down to the nearest
whole dollar and carry the balance forward to the next period. (Amended 22 of 1995 ss. 30 & 33; 53 of 1997 s. 53)

(2) Any balance carried forward under subsection (1) shall be payable-



Cap 116 - RATING ORDINANCE 22

(a) as if it were rates; and
(b) in addition to any rates,

due in the period referred to in subsection (1). (Amended 22 of 1995 s. 30)
(3) In this section "rates" (差餉) means rates payable under section 18 or 29.

(Added 1 of 1986 s. 10)

Section: 51 Misnomer 30/06/1997


(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 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. Amended 22 of 1995 s. 31)

Section: 52 Competency of judge 30/06/1997


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)

Section: 53 Regulations 12 of 1999 01/07/1997


Remarks:
Adaptation amendments retroactively made - see 12 of 1999 s. 3


The Chief Executive in Council may make regulations for the better carrying out of the objects of this
Ordinance.

(Amended 12 of 1999 s. 3)

Section: 54 Forms and signature of notices 30/06/1997


(1) The Commissioner may specify the form of any requisition, declaration, notice, claim or other document
required for the purposes of this Ordinance.

(2) Every requisition, declaration, notice, claim or other document required or to be given for the purposes of
this Ordinance, shall be valid if the name of the Commissioner, Deputy Commissioner, Assistant Commissioner,
Principal Valuation Surveyor, Senior Valuation Surveyor or Valuation Surveyor is printed or signed thereon.

(Replaced 22 of 1995 s. 32)

Section: 55 Saving of valuation lists in force before commencement of

Rating (Amendment) Ordinance 1990
L.N. 320 of 1999 01/01/2000



(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.

(1A) On and after the commencement date, any valuation list which is continued in force under subsection (1) for
any purpose, continues to apply for that purpose as provided in that subsection as if the amendments had not been
made and that subsection is to be construed accordingly. (Added 78 of 1999 s. 7)

(1B) In subsection (1A), "the amendments" (有關修訂) and "commencement date" (生效日期) have the



Cap 116 - RATING ORDINANCE 23

meanings given to them in section 56(8). (Added 78 of 1999 s. 7)
(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)


Section: 56 Savings and transitional arrangements on amendment of

Ordinance by Provision of Municipal Services
(Reorganization) Ordinance

L.N. 320 of 1999 01/01/2000



(1) A valuation list applicable in respect of a tenement for any purpose of this Ordinance immediately before
the commencement date is applicable on and after that date in respect of that tenement and for that purpose as if the
amendments had not been made.

(2) Any Resolution of the Legislative Council made for the purposes of section 18(1) and in force immediately
before the commencement date continues to have effect on and after that date to the extent that it is relevant for the
purpose of computing or determining rates payable for any period ending before the commencement date or
determining the amount of a refund in relation to such rates and for those purposes the Resolution is to be construed as
if the amendments had not been made.

(3) Notwithstanding section 18(1) and any Resolution of the Legislative Council made for the purposes of that
section and in force immediately before the commencement date, the percentage of the rateable value on the basis of
which rates payable on and after that date under that section are to be computed is 5% and any relevant reference to
the percentage prescribed for the purposes of that section is to be construed accordingly.

(4) Subsection (3) is to apply until the next Resolution of the Legislative Council made for the purposes of
section 18(1) takes effect to prescribe the percentage of the rateable value for the purposes of that section.

(5) For the avoidance of doubt it is stated that nothing in the amendments are to be construed as affecting the
liability for rates payable for any period ending before the commencement date and that such rates may be recovered
as if the amendments had not been made.

(6) For the avoidance of doubt it is stated that nothing in the amendments are to be construed as affecting any
right to a refund in respect of rates paid or payable for a period ending before the commencement date.

(7) Without limiting subsection (5), if as a result of an interim valuation any rates or part of rates known and
payable as "Urban Council rates" or "Regional Council rates" before the commencement date become payable in
relation to any period ending before the commencement date, the liability for payment is not affected by anything in
the amendments and they can be recovered as if the amendments had not been made.

(8) In this section-
"the amendments" (有關修訂) means the amendments made to this Ordinance by the Provision of Municipal

Services (Reorganization) Ordinance (Cap 552);
"commencement date" (生效日期) means the date on which the amendments come into operation.

(Added 78 of 1999 s. 7)