Hong Kong Case Law: Decisions & Judgments

Topic

Assumptions for hypothetical tenancy

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

LDGA50/1998

The Tribunal held that (1) rateable value for government rent is to be ascertained in the quantum sense applying rating law principles but disregarding the requirement of rateable occupation; s.2 of the Rent Regulations is not ultra vires and does not redefine valuation principles but permits assessment of development sites even if not assessable to rates; (2) the contractor's test is not the sole or mandatory basis of valuation and methods are matters of evidence; (3) ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as…
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

LDGA89/1998

The Tribunal held that rateable value for government rent must be ascertained in its quantum sense applying the valuation principles of the Rating Ordinance (subject to any express provision), that rateable occupation requirement is disregarded for rent assessment purposes but the underlying valuation principles remain; the contractor's test is not the exclusive method; the developer's present intention to develop is irrelevant to the hypothetical year-to-year tenancy valuation; s.2 of the Rent Regulations is not ultra vires and is to be read as clarifying liability (including possible nil/no…
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

LDGA20/1998

Section 2 of the Rent Regulations is to be read as permitting the Commissioner to ascertain rateable value for government rent in the quantum sense applying the same valuation principles as the Rating Ordinance but disregarding the requirement of rateable occupation; the contractor's test is a permissible but not exclusive method; 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 for redevelopment valuation because s.34 does not empower the Chief Executive in Council to modify valuation principles in that su…
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

LDGA15/1998

The Tribunal held that the Commissioner may ascertain rateable value for government rent disregarding the question of rateable occupation (i.e. otherwise than strictly under ss 7 and 7A for liability), but ascertainment must be in the quantum sense applying the same rating principles; the contractor's test is not the sole method; the developer's present intention to develop is irrelevant to valuation for a hypothetical year‑to‑year tenancy; section 2 of the Rent Regulations is valid and intra vires, but sections 4 and 5 are ultra vires and void to the extent they adopt the 'last ascertained r…
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

LDGA9/1998

The Tribunal held that rateable value for government rent must be understood in its quantum sense and ordinarily ascertained applying Rating Ordinance valuation principles (disregarding the question of ratability/occupation); contractor's test is an admissible but not exclusive method; the developers' present intention to develop is irrelevant to the hypothetical year-to-year tenancy valuation; s.2 of the Rent Regulations is validly read to bring development sites into assessment but does not displace Rating Ordinance valuation principles; however ss.4 and 5 of the Rent Regulations are ultra…
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

LDGA21/1998

The Tribunal held that (1) the Commissioner is empowered to ascertain rateable value for government rent in the quantum sense applying rating valuation principles but disregarding the requirement of rateable occupation; (2) s.2 of the Rent Regulations is not ultra vires insofar as it clarifies that development sites may be assessed for rent even if not assessable for rates, but it must be interpreted so as not to displace valuation principles; (3) the contractor's test is not to be prescribed as the sole method; the hypothetical tenancy terms follow s.7(2) of the Rating Ordinance, the land sh…
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

LDGA25/1998

The Tribunal held that for government rent purposes the Commissioner may ascertain rateable value in its quantum sense applying the principles of the Rating Ordinance but disregarding the question of rateable occupation; the contractor's test is a permissible but not exclusive method; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy; s.2 of the Rent Regulations is valid when read to permit quantum valuation irrespective of ratability; however s.4 and s.5 are ultra vires and void to the extent that they adopt the 'last ascertained rateable val…
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

LDGA107/1998

The Tribunal held that the Rent Ordinance and Regulations authorize ascertainment of rateable value for government rent even where there is no rateable occupation, but such ascertainment must employ the same valuation principles (quantum) as under the Rating Ordinance; the contractor's test is a permissible method but not the sole test; the developer's present intention to develop is irrelevant to the hypothetical year‑to‑year tenancy valuation; sections 4 and 5 of the Rent Regulations are ultra vires to the extent they adopt the 'last ascertained rateable value' as the basis for rent valuati…
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

LDGA5/1998

Tribunal held that rateable value for government rent is to be ascertained in its quantum sense applying the same valuation principles as under the Rating Ordinance except that the question of rateable occupation is to be disregarded; s.2 of the Rent Regulations is valid to render development sites liable for assessment (though methods and assumptions remain governed by rating principles and evidence) and the contractor's test is not the sole permissible method; however ss.4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' a…