### Rating Ordinance 《差餉條例》

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 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(1A) (Repealed 54 of 1990 s. 17)(2) Such rates shall—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)

### Rating Ordinance 《差餉條例》

31. Refund of overpayments
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.]

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 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)

### Rating Ordinance 《差餉條例》

35. Additional power to grant refunds
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)

### Rating Ordinance 《差餉條例》

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)
(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.]