Clause 1
Short title and commencement
This Act may be cited as the Property Tax (Amendment) Act, 1968, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
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Property Tax (Amendment) Bill is Singapore Bill, cited as Bill 1 1968, currently marked not in force and first recorded in 1968.
Short title and commencement
This Act may be cited as the Property Tax (Amendment) Act, 1968, and shall come into operation on such date as the Minister may, by notification in the Gazette, appoint.
Amendment of section 2
Section 2 of the Property Tax Ordinance, 1960, is hereby amended by inserting immediately after paragraph (d) of the proviso to the definition of “annual value” appearing therein the following new paragraph: —“(e)in assessing the annual value of any property which comprises a lot the title to which is issued under the Land Titles (Strata) Act, 1967 (Act 41 of 1967) —
the subsidiary proprietor of such lot shall be deemed to be the owner thereof;
the annual value of such lot shall be determined as if that lot comprised a freehold estate in land; and
no separate annual value shall be attributed to the land upon which the subdivided building stands;”.
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