### Rating Ordinance 《差餉條例》

38. Agreed alterations
(1) Where a proposal is served under section 37, the Commissioner, the person making the proposal and any person served with a copy of the proposal under section 37(3) may agree on an alteration to the valuation list (whether the alteration is that specified in the proposal or another alteration) in relation to the tenement concerned.
(2) Where an alteration is agreed under subsection (1) the Commissioner, the person making the proposal and any other person on whom a copy of the proposal has been served shall sign an agreement in the specified form.
(3) An agreement referred to in subsection (2) may be signed on behalf of the Commissioner by an officer of the Rating and Valuation Department not below the rank of Valuation Surveyor. (Amended 1 of 1986 s. 9; L.N. 95 of 1989)
(4) Where an agreement has been signed under subsection (2), the Commissioner shall cause the valuation list to be altered accordingly. (Amended 22 of 1995 s. 19)

### Rating Ordinance 《差餉條例》

39. Alterations to valuation lists not by agreement
(1) Subject to this section, where a person has served a proposal under section 37 and no agreement has been signed under section 38, the Commissioner shall—
(a) in the case of a proposal served 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(3) (Repealed 22 of 1995 s. 20)(4) Where section 37(3) applies, no notice of decision may be served under this section until 14 days have elapsed from the date of the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)

### Rating Ordinance 《差餉條例》

40A. Commissioner to consult Secretary for Home and Youth Affairs in certain cases
(Amended L.N. 144 of 2022)(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 and Youth Affairs and shall have regard to his views. (Amended L.N. 370 of 1981; L.N. 14 of 1983; L.N. 262 of 1989; L.N. 144 of 2022)
(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)

41. Proposals and objections not in the specified form
The Commissioner may accept a proposal under section 37 and a notice of objection under section 40 notwithstanding that it is not in the specified form.

42. Appeals
(1) A person on whom a notice of decision has been served under section 39 or 40 may, within 28 days of such service, appeal against the decision to the Lands Tribunal. (Amended 62 of 1974 s. 16; 33 of 1981 s. 26)
(2) Where the appellant is a person who served a proposal under section 37 or made an objection under section 40, the grounds of appeal shall be confined to the grounds of the proposal or objection.
(3) A person appealing under subsection (1) shall, within the period of 28 days referred to in subsection (1)— (Amended 33 of 1981 s. 26)
(a) serve a copy of the notice of appeal on the Commissioner, who shall be the respondent in the appeal; and
(b) where the appeal is in respect of a tenement neither owned nor occupied by the appellant, serve copies of the notice of appeal on the owner and the occupier of the tenement, both of whom may be heard on the hearing of the appeal.
(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)

### Rating Ordinance 《差餉條例》

42A. Rates payable notwithstanding notice of appeal
(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)