Singapore legislation

Clause 4

of Property Tax (Amendment) Ordinance

Clause 4

Amendment of section 12

Section 12 of the principal Ordinance is hereby amended —

(a)

by deleting subsection (1) thereof and substituting therefor the following: —“(1) The Chief Assessor shall at the end of the period allowed for inspection cause the proposed Valuation List for the ensuing year to be amended by deleting therefrom all properties in respect of which notice of objection under subsection (1) of section 11 of this Ordinance has been given and, after such amendment has been made, shall authenticate the List, as amended, by signing his name thereon. Such List, as authenticated, shall come into operation on the 1st day of January then next ensuing and notice of such authentication shall forthwith be published in the Gazatte:Provided that such authenticated List may be amended from time to time as provided in this Ordinance and such amendment may be made retrospective to the date of the coming into operation of the List.”;

(b)

by deleting subsections (3) and (4) thereof and substituting therefor the following: —“(3) Upon the determination by the Chief Assessor of any objection in respect of any of the properties deleted from the Valuation List pursuant to subsection (1) of this section —

(a)

if no notice of appeal is lodged within the prescribed time the Chief Assessor shall cause the authenticated Valuation List to be amended to include such property in accordance with his decision upon the objection;

(b)

if a notice of appeal is lodged within the prescribed time, the Chief Assessor shall cause the authenticated Valuation List to be amended to include such property in accordance with the direction of the Valuation Review Board.Any amendment made pursuant to paragraph (a) or (b) of this subsection shall be authenticated by the signature of the Chief Assessor and whether made before or after the date of the coming into operation of the Valuation List, shall be effective from such date.(4) Notice of authentication of every such amendment shall forthwith be given to every owner who shall have given to the Chief Assessor notice of objection in accordance with subsection (1) of section 11 of this Ordinance.”.