Singapore legislation
Clause 24
Clause 24
Rates
(1)
In this section —
Definition
“Chief Assessor” means the Chief Assessor appointed under section 3 of the Property Tax Ordinance, 1960 (Ord. 72 of 1960);
Definition
“property tax” means the property tax imposed by the Property Tax Ordinance, 1960;
Definition
“Comptroller” means the Comptroller of Property Tax appointed under section 3 of the Property Tax Ordinance, 1960.
(2)
The management corporation shall within four months of its establishment send to the Comptroller —
two copies of the list of names and addresses of the council appointed to act for the management corporation and keep the Comptroller informed of any changes in the list of names and addresses so supplied; and
two copies of the registered strata title plan or any amendment thereto (including all endorsements thereon) certified in the manner prescribed under this Act.
(3)
Where property tax levied in respect of the parcel or any part thereof is paid by the management corporation the payment made shall be recoverable from the subsidiary proprietor or proprietors out of his or their contributions made pursuant to the provisions of section 23 of this Act.
(i)
Where property tax levied in respect of a lot is due and payable and the subsidiary proprietor has made default in payment thereof, then the Comptroller may serve on the management corporation a copy of the notice of assessment requiring the management corporation to pay the same within the period mentioned in the notice served;
(ii)
if the management corporation fails to pay the property tax within the period aforesaid the Comptroller, without prejudice to its rights against the subsidiary proprietor of the lot or to the exercise of any remedy which may be available under any other written law, may recover the same from the management corporation.