### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

30. Offer of settlement before decision of Lands Tribunal on appeals relating to proper rateable value
(1) At any time after an appeal 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.
(2) The advice of a party to the appeal made under subsection (1) is not to be disclosed to the Lands Tribunal until the proper rateable value of the tenement to which the appeal relates is determined by it.
(3) A copy of the advice enclosed in a sealed envelope may be lodged with the registrar of the Lands Tribunal and 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 (1) but 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 is required, unless for special reason it thinks proper not to do so, to 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.
(5) Where the Commissioner advises a valuation which he is willing to accept under subsection (1) but 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 is required, unless for special reason it thinks proper not to do so, to 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.

### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

32. Extension of time for giving particulars
(1) A lessee, owner or occupier may, within the period of time specified in a requisition served on him under section 31(1)(a), apply in writing to the Commissioner for an extension of the time allowed to give the particulars required by the requisition.
(2) Upon an application to him under subsection (1), the Commissioner may grant an extension of time that appears reasonable to him in the circumstances.

33. Consultation with Secretary for Home and Youth Affairs, etc., in certain cases
(Amended L.N. 144 of 2022)When considering whether an interest held under an applicable lease by a person claiming to be an indigenous villager or by a tso or tong is liable for Government rent, the Director may consult the Secretary for Home and Youth Affairs and may have regard to his views.
(Amended L.N. 144 of 2022)

34. Regulations, forms, etc.
(1) The Chief Executive in Council may make regulations for— (Amended 3 of 2000 s. 3)
(a) ascertaining the rateable value of land, including interests held under applicable leases, parts of lots and tenements, and for maintaining the assessments;
(b) ascertaining the rateable value of classes of interests held under applicable leases and tenements by issuing rules, formulae, statements of principles, assumptions and guidelines;
(c) the manner and timing of collection of Government rent;
(d) the revision of the rateable value and the collection of Government rent as a result of modifications of an applicable lease;
(e) amending rateable values of land held under applicable leases;
(f) ascertaining the rateable value where there has been a development or a partial development or a redevelopment or a partial redevelopment of land held under an applicable lease;
(g) ascertaining the rateable values of new grant lots arising out of an applicable lease;
(h) determining the effective date of a deletion and of an interim valuation;
(i) special provisions for collection of Government rent for tenements and interests held under applicable leases with rateable values not exceeding the minimum rateable value;
(j) making equitable adjustments or apportionments of rateable values on the Government Rent Roll;
(k) submission of certificates, reports and information in connection with eligibility for exemption from liability to pay Government rent;
(l) prescribing any matter or thing which is referred to in this Ordinance as prescribed;
(m) generally the better carrying out of the provisions and purposes of this Ordinance.
(2) The Commissioner may specify the forms for use under this Ordinance.

### Government Rent (Assessment and Collection) Ordinance 《地租(評估及徵收)條例》

35. District Court jurisdiction extended
(1) The District Court has jurisdiction to hear an action for recovery by Government of all amounts owing for arrears of Government rent despite any limit specified to the court’s jurisdiction under the District Court Ordinance (Cap. 336).
(2) A certificate purporting to be signed by the Commissioner is evidence of the amount of and the fact of there being any arrears or surcharge.

36. Re-entry
(1) The Government has a right of re-entry of a lot or a part of a lot in an applicable lease if the lessee, owner or other person liable fails to pay Government rent for the lot or part of the lot.
(2) The Government has a right to vest an undivided share in a lot or part of a lot in The Financial Secretary Incorporated if the lessee, owner or other person liable fails to pay Government rent for the undivided share or the tenement.
(3) The Government Rights (Re-entry and Vesting Remedies) Ordinance (Cap. 126) applies to any re-entry or vesting under this section. (Amended 29 of 1998 s. 99)

37. Lease overridden
(1) (a) Subject to paragraph (b), this Ordinance and regulations made under this Ordinance override the covenants and conditions (however described) under an applicable lease that are in all material particulars to the like effect as any of the covenants and conditions set out in Parts I and II of the Schedule.
(b) For so long as an interest held under an applicable lease is exempted from liability to pay Government rent, the rent which would apart from this section have been payable in respect of that interest under the applicable lease shall remain payable and shall be so payable in the same manner as such rent would have been payable under the applicable lease.
(2) To the extent that there is a default or breach subsisting at the date of commencement* of this section in or of a covenant or condition under an applicable lease that is overridden under this section, the rights and obligations of the Government and of the lessee relating to the default or breach are not extinguished by this section and may be exercised and enforced in the same manner and to the same extent as they could have been before the commencement of this section.
(3) To the extent that an applicable lease is not overridden under this section, the lease remains in full force and effect subject to any existing rights, liabilities and remedies pending or vested in the Government or the lessee. The rights and obligations of the Government and of the lessee that are not overridden under this section may be exercised and enforced in the same manner and to the same extent as they could have been before the commencement of this section.

Editorial Note:
* Commencement date: 30 May 1997.