### Rating Ordinance 《差餉條例》

12. Preparation of lists of rateable values
(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(3) (Repealed 54 of 1990 s. 10)(4) A list referred to in subsection (1) shall be in such form as the Commissioner may determine and may be prepared and maintained—
(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)

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
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)

### Rating Ordinance 《差餉條例》

14A. Form and proof of valuation list
(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 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 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)

### Rating Ordinance 《差餉條例》

15. Inspection of valuation lists and information thereon
(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. (Amended 22 of 1995 s. 33)
(5) (Repealed 22 of 1995 s. 8)(Replaced 33 of 1981 s. 12)

### Rating Ordinance 《差餉條例》

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 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)

16A. Alterations on changes to corresponding entry in the Government Rent Roll
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)