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.