Hong Kong Case Law: Decisions & Judgments

Topic

Contractor's test

Legal area

Court

29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA90/1998

Tribunal held s.2 of the Rent Regulations must be read to permit the Commissioner to ascertain rateable values for development sites despite lack of rateable occupation but the ascertainment is in the quantum sense applying rating valuation principles; developer's intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation; contractor's test is an admissible method but not the sole or prescribed test; ss.4 and 5 of the Rent Regulations are ultra vires to the extent they adopt the 'last ascertained rateable value' for demolished buildings and so contravene Basic Law A…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA105/1998

The Tribunal held that (a) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense and to do so irrespective of rateable occupation, but the ascertainment must apply rating valuation principles (contractor's test may be used where appropriate but is not the sole method); the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation and sites should be valued as vacant building sites in their actual existing state; and (b) sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent th…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA100/1998

The Tribunal held that for government rent purposes the Commissioner may ascertain rateable value in the quantum sense applying the principles and assumptions of rating law but disregarding the requirement of rateable occupation; the contractor's test is an available method but not the sole method; the owner's intention to develop is irrelevant to valuation; section 2 of the Rent Regulations is not ultra vires insofar as it permits valuation for rent despite lack of rateable occupation; however sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they permit use of…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA28/1998

The Tribunal held that (a) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense applying rating law principles but disregarding the requirement of rateable occupation (i.e. ratability is irrelevant for rent assessment); (b) s.2 of the Rent Regulations is valid to the extent it clarifies development sites are liable to be ascertained for rent regardless of ratability and does not displace core valuation principles; (c) the contractor's test is an admissible but not exclusive method and the Tribunal will not prescribe it as the sole test; (d) ss.4 a…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA123/1998

The Tribunal held that s.2 of the Rent Regulations is validly construed to permit ascertainment of a rateable value for government rent even where there is no rateable occupation (i.e. development sites may be assessed for rent), but this does not displace the quantum principles of rating valuation; the contractor's test is not the sole permissible method of valuation; the developer's present intention to develop is irrelevant to the valuation assumptions; ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as the basis fo…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA53/1998

Section 2 of the Rent Regulations must be construed to permit ascertainment of rateable value for government rent in the quantum sense applying rating valuation principles but disregarding the question of ratable occupation; the contractor's test is not the sole valuation method and developer's present intention to develop is irrelevant to the hypothetical yearly tenancy valuation; however sections 4 and 5 of the Rent Regulations are ultra vires and contrary to Basic Law Article 121 to the extent they adopt the 'last ascertained rateable value' as the basis for assessing demolished or redevel…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA31/1998

Tribunal held that for government rent purposes the Commissioner is empowered to ascertain rateable value in its quantum sense applying Rating Ordinance valuation principles but disregarding the requirement of rateable occupation (i.e. ratability) so as to value development sites as vacant building sites in their existing state; the contractor's test is a permissible but not exclusive method; the appellants' present intention to develop is irrelevant to annual year-to-year hypothetical tenancy valuation; section 2 of the Rent Regulations is not ultra vires but must be read to require valuatio…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA11/1998

The Tribunal held that rateable value for government rent is to be understood in its quantum sense and generally ascertained applying the principles of the Rating Ordinance (subject to any clear statutory provision to the contrary); section 2 of the Rent Regulations should not be read to displace valuation principles but to make development sites assessable for rent even where there is no rateable occupation; the contractor's test is not to be prescribed as the sole method; the developer's intention to develop is irrelevant to hypothetical year‑to‑year valuation; sections 4 and 5 of the Rent…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA104/1998

The Tribunal held that the Commissioner is empowered to ascertain rateable value for government rent in its quantum sense applying valuation principles of the Rating Ordinance but disregarding the requirement of rateable occupation (i.e. ratability is irrelevant for rent assessment); the contractor's test is a permissible but not exclusive method; the developer's present intention to develop is irrelevant; ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' for demolished buildings and thus conflict with Article 121; s.2 o…
29 Mar 1999

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

Citation

AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDGA7/1998

The Tribunal held that rateable value for government rent must be ascertained in the quantum sense applying the same valuation principles as under the Rating Ordinance, but disregarding the requirement of rateable occupation (so development sites are assessable for rent even if not liable to rates); the contractor's test is not the sole permissible method; the developer's present intention to redevelop is irrelevant to the hypothetical year-to-year tenancy valuation; s2 of the Rent Regulations is validly read to permit ascertainment for rent purposes without changing valuation principles; how…