Hong Kong Case Law: Decisions & Judgments

Topic

Mode or character of occupation

Legal area

Court

15 Dec 2006

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA35/2006

"Structural alteration" in section 24(a) of the Rating Ordinance means any alteration to the structure of a tenement that changes its mode or character of occupation; it does not require that the stability or safety of the structure be affected. The conversion from office to hotel/guesthouse changed the mode/character of occupation and justified deletion and interim valuation; appeals dismissed.
15 Dec 2006

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA34/2006

Structural alteration under section 24(a) of the Rating Ordinance means any alteration to the structure of a tenement that changes its mode or character of occupation; it does not require that the stability or safety of the building be affected; the relevant inquiry is whether the works as a whole changed the mode or character of occupation, warranting deletion and reassessment.
15 Dec 2006

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA36/2006

Structural alteration under section 24(a) of the Rating Ordinance is any alteration to the structure of a tenement that changes its mode or character of occupation; it does not require that the alteration affect the structural stability or safety of the building; works must be assessed as a whole in deciding whether mode or character has changed.
15 Dec 2006

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

Citation

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA33/2006

‘Structural alteration’ under section 24(a) means any alteration to the structure of a tenement which, considered as a whole, changes its mode or character of occupation; it does not require that the stability or safety of the structure be affected, and the assessment must consider the works collectively to determine change in mode or character of occupation.
15 Oct 1984

LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING AND VALUATION

Citation

LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING AND VALUATION
Court

Lands Tribunal
Case number

LDRA9/1984

The Tribunal held that valuation is twofold: apply the statutory hypothetical tenancy to ascertain market rent but subject that hypothetical tenancy to any lawful ownership/user restrictions in the Crown lease; then value the physical tenement by its actual subsisting mode or character of occupation (community use as play area/committee room). On the facts the tenement was lawfully restricted to community use and the appellant was effectively the only hypothetical tenant, so the actual concessional rent of $4,560 pa constituted the best evidence of market rent; appeal allowed and rateable val…

Hong Kong Case Law

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

KINCO INVESTMENT HOLDING LTD v. COMMISSIONER OF RATING AND VALUATION

LAI KIT LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING AND VALUATION