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

17. Proposals to alter Government Rent Roll
(1) If the entry in the Government Rent Roll for a tenement is not an identical tenement, a person who is aggrieved that the tenement for which he is liable to pay Government rent has been valued above or below its proper rateable value may serve a proposal in the specified form on the Commissioner to alter the Government Rent Roll.
(2) A proposal may be served in the months of July, August and September in 1997, and after then in the same period during which a proposal to alter the Valuation List may be made under the Rating Ordinance (Cap. 116). A proposal must specify the grounds for the proposed alteration.
(3) A person who serves a proposal under this section may withdraw the proposal at any time before notice of a decision is served on him by serving notice of withdrawal on the Commissioner.
(4) If the person making the proposal is not the lessee, he must notify the lessee of the applicable lease relating to his tenement of the result of the Commissioner’s consideration of the proposal by sending a copy of the result to the lessee’s last known address as soon as is practicable after receiving the result.

18. Corresponding entries in Valuation List and Government Rent Roll
(1) If the Commissioner makes an alteration in the rateable value of an identical tenement included in the Valuation List as a result of a correction, deletion, interim valuation, objection, proposal or appeal made under the Rating Ordinance (Cap. 116), he must make the same alteration in the Government Rent Roll.
(2) For alterations, other than rateable value, made in respect of an identical tenement in the Valuation List, the Commissioner may, having regard to the circumstances of the case, cause the same alterations to be made in respect of the identical tenement in the Government Rent Roll.
(3) If a tenement is deleted from the Valuation List, the tenement may still be included in the Government Rent Roll for Government rent purposes.
(4) The Commissioner may make an appropriate amendment to the Government Rent Roll where he has altered the entry of a corresponding tenement, which is not an identical tenement, in the Valuation List as a result of a correction, deletion, interim valuation, objection, proposal or appeal under the Rating Ordinance (Cap. 116).

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

19. Payment of Government rent under interim valuations
(1) Government rent due on an interim valuation—
(a) is payable from the date specified in the notice of interim valuation;
(b) is payable on the date specified in the demand note issued by the Commissioner, which date must not be less than 28 days after the date of issue of the demand note; and
(c) includes the Government rent for the remainder (if any) of the period in which the demand is made.
(2) The Commissioner may collect Government rent due on an interim valuation with any rates due on the same tenement under the Rating Ordinance (Cap. 116) in the manner prescribed in regulations.
(3) The Commissioner may order and collect surcharges on Government rent due on an interim valuation in accordance with section 15 on default of payment.

20. Agreed alterations
(1) The Commissioner and a person who serves a proposal under section 17(1) may agree on an alteration to the Government Rent Roll (whether the alteration is that specified in the proposal or another alteration) for the tenement.
(2) In agreeing an alteration under subsection (1), the Commissioner and the person making the proposal are to 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.
(4) The Commissioner is required to alter the Government Rent Roll when an agreement is signed under subsection (2).

21. Alterations to Government Rent Roll not by agreement
(1) The Commissioner is required to serve on the person who made a proposal under section 17(1) a notice of decision in the specified form where an agreement has not been signed under section 20—
(a) for a proposal served in 1997, before 1 April 1998;
(b) for a proposal served before 1 June of the year in which a new Government Rent Roll comes into force, before 1 December immediately following the making of the proposal; or
(c) for any other case, before 1 September immediately following the making of a proposal,
or as the Chief Executive may direct. (Amended 3 of 2000 s. 3)
(2) The Commissioner is required to specify in a notice of decision under subsection (1)—
(a) that no alteration must be made to the Government Rent Roll; or
(b) the alteration (whether that specified in the proposal or another alteration) to be made to the Government Rent Roll.
(3) The Commissioner may not serve a notice of decision under this section where a notice of withdrawal has been served on the Commissioner under section 17(3).
(4) The Commissioner is required to alter the Government Rent Roll where a notice of decision under subsection (2)(b) is served.

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

22. Effective date of alterations
Any alteration as a result of a proposal served on the Commissioner takes effect—
(a) for a proposal served in 1997, from the date on which the Government rent becomes payable in that year; or
(b) for a proposal served in any other year, from 1 April of that year.

23. Corrections
(1) The Commissioner may alter a Government Rent Roll 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).
(2) The Commissioner is required to if he makes a correction under subsection (1)(a), serve on the lessee of an applicable lease, the owner of an interest held under an applicable lease or owner or occupier of the tenement affected a notice in the specified form of the correction.
(3) An alteration is—
(a) for a correction under subsection (1)(a), deemed to be effective from the date specified in a notice served under subsection (2) for the correction; and
(b) for a correction under subsection (1)(b), effective from the date that the alteration is made.
(4) The Commissioner may not take any legal proceedings to recover the new Government rent where he makes a correction under subsection (1)(a) until he serves a notice under subsection (2).