Singapore legislation
Section 18F
Section 18F
Contributions payable by property owners
(1)
As from 1st November 1996, the Corporation may in each month levy a contribution at such rates as may be prescribed in respect of all immovable properties in the resort area and different rates may be prescribed for different types or classes of immovable properties.
(2)
The contributions referred to in subsection (1) shall be payable by the owners of the immovable properties quarterly in advance, without demand to the Corporation at such dates as may be prescribed.
(3)
The contributions levied under subsection (1) —
are payable in addition to any property tax levied under the Property Tax Act (Cap. 254);
shall become due and payable to the Corporation without any deduction whatsoever and may be recovered as a debt due to the Corporation in any court of competent jurisdiction; and
if not paid within 30 days when it becomes due and payable, shall bear interest at the prescribed rates.
(4)
In respect of any contributions levied under subsection (1) and the interest thereon, the owner of the immovable property shall be liable, jointly and severally with any person who was liable to pay the same when the contributions become due and payable, to pay the charges and interest to the Corporation.
(5)
A person who has ceased to be the owner of the immovable property shall only be liable to pay the contributions which were unpaid at the time he ceased to be the owner of the immovable property and the interest accruing on the unpaid contributions until such time as they are paid.
(6)
Without affecting the liability of the owner of an immovable property in respect of any contributions levied under this section, where a mortgagee is in possession (whether by himself or any other person) of the immovable property, he shall be liable jointly and severally with the owner of the immovable property for any contributions levied on the immovable property under this section.