Hong Kong Case Law: Decisions & Judgments | LexChat

Hong Kong Case Law

Rating assessment

  • 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
    LDGA55/1998

    Section 2 of the Rent Regulations must be interpreted to permit the Commissioner to ascertain a rateable value for government rent irrespective of rateable occupation but without displacing established valuation principles (quantum) under the Rating Ordinance; the contractor's test is not the sole permissible method; the developers' present intention to develop is irrelevant to valuation for annual rent (hypothetical year-to-year tenancy assumptions apply); sections 4 and 5 of the Rent Regulations are ultra vires and void to the extent they adopt the 'last ascertained rateable value' as the b…

  • 11 Jun 1985

    TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION

    Citation
    TSUEN WING LAU MUTUAL AID COMMITTEE v. COMMISSIONER OF RATING & VALUATION
    Court
    Court of Appeal
    Case number
    CACV161/1984

    The Court held that rateable value (hypothetical annual rent) must be assessed by reference to the tenement's physical condition and relevant factors affecting occupation at the material date under ss.7(2) and 7A(2); actual leases where the Crown is immediate lessor and terms of superior Crown head leases must be ignored for rating purposes; statutory restrictions are relevant but private covenants inter partes are generally not; landlord benefit, occupier's ability to pay and intermittent actual use are not ordinarily relevant. The Lands Tribunal's decisions were set aside and the matters re…