Singapore legislation

Clause 4

Validation of collection of property tax

(1)

Subject to subsection (2), every amount collected before the date of commencement of this Act as, or purportedly as, property tax on or in respect of any structural network (as defined in section 2(b)) shall be deemed to be and always to have been validly collected, and no legal proceedings shall lie or be instituted or maintained in any court of law on account of or in respect of any such collection.

(2)

Nothing in subsection (1) shall apply to or be construed to affect —

(a)

any decision of the Valuation Review Board made or judgment by any court given before 20th October 2008 (including any judgment of a court given on appeal, whether commenced before, on or after that date);

(b)

any proceedings before the Valuation Review Board or any court commenced before 20th October 2008; and

(c)

any property tax that is the subject of any objection made or given to the Chief Assessor or the Comptroller of Property Tax under the principal Act as in force before 20th October 2008, and where no decision has been made by the Chief Assessor or the Comptroller of Property Tax, as the case may be, in respect of that objection as of that date.

Read in full context — Property Tax (Amendment) Bill →