Property Tax Act 1960 · 2020 Revised Edition · Part 3 · Imposition of Property Tax
22. Collection and refund of taxes
Feedback & supportLast amended by an amending law of 2024. 3 amendments in all.
Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(4), (11) or (12) or 21 (as the case may be) the Comptroller must give notice thereof to the owner of the property concerned stating the amount of the tax due or tax to be refunded and the period for which the tax is payable or to be refunded, as the case may be.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;
Any owner who objects to any demand made by the Comptroller under subsection (1) may, within 30 days of the service of such notice, or within such further period as the Comptroller may allow, give to the Comptroller notice of objection in such form as the Comptroller may determine stating precisely the grounds of the owner’s objection.
owner
“owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List;
The Comptroller must consider the objection and may —
disallow the objection;
allow the objection in whole;
allow the objection in part; or
allow the objection in a manner agreed between the Chief Assessor and the owner,and must serve the owner by post or otherwise with a written notice of the Comptroller’s decision.
The Comptroller may cancel any notice given under subsection (1) or (3) and replace it with another notice not later than 5 years after the serving of such notice on the owner of the property.
Any owner dissatisfied with the decision made by the Comptroller under subsection (3)(a) or (c) may, within 30 days after such service, appeal to the Board in the manner provided in section 29.