Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Rating ordinance

  • 6 Mar 2001

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

    Citation
    AGRILA LTD. AND OTHERS v. COMMISSIONER OF RATING & VALUATION
    Court
    Court of Final Appeal
    Case number
    FACV2/2000

    The Court allowed the Commissioner's appeal and held that Rent regulation 2 validly deems leased land to be a tenement liable to rates for rent‑assessment purposes and that rateable value for government rent must be ascertained in accordance with ss.7 and 7A of the Rating Ordinance while taking into account the intrinsic development characteristics and likelihood of development at the relevant date; Regulations 4 and 5 are valid; the Rent Ordinance and regulations do not conflict with Basic Law Article 121.

  • 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
    LDGA32/1998

    Section 2 of the Rent Regulations is valid to make development sites liable for government rent and does not itself change the quantum principles of valuation; the rateable value for rent is to be understood in its quantum sense and the rule of rebus sic stantibus applies subject to disregarding rateable occupation for rent purposes; contractor's test is not prescribed as the sole method; developers' present intention to develop is irrelevant to valuation; sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent that they adopt the "last ascertained rateable value" as t…