Hong Kong Case Law: Decisions & Judgments

Topic

Rateable value (quantum v liability)

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

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

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

LDGA52/1998

Rateable value for government rent must be ascertained in its quantum sense applying rating valuation principles (ss7/7A and common law) but disregarding the question of rateable occupation; the contractor's test may be used where direct evidence lacking but is not the sole permissible method; the intention of developers to redevelop is irrelevant to valuation; s2 of the Rent Regulations and the Rent Ordinance provisions (s2, s6, s8, s34) are validly construed to permit assessment irrespective of ratability, but sections 4 and 5 of the Rent Regulations are ultra vires and contrary to Basic La…
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

LDGA14/1998

The Tribunal held that for government rent purposes the term 'rateable value' is to be understood in its quantum (valuation) sense and is to be ascertained applying the principles and methods of the Rating Ordinance except that the requirement of rateable occupation is to be disregarded (i.e. the Commissioner may value whether or not the site is liable for rates). The contractor's test is an admissible method but not the sole permissible method. The developer's present intention to develop is irrelevant to the hypothetical year-to-year tenancy valuation. Sections 4 and 5 of the Rent Regulatio…
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

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…

Hong Kong Case Law

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

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

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

AGRILA LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATION

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

AGRILA LTD AND OTHERS v. COMMISSIONER OF RATING AND VALUATION