Singapore legislation
Regulation 6
of Property Tax (Valuation by Gross Receipts for Port Facilities) Order
Regulation 6
Assessment of annual value for demolished port facilities
Where a port facility is demolished or ceases to be used as a port during the year in which its annual value is to be assessed, the annual value of the port facility for that year shall continue to be assessed based on the gross receipts from the port operations carried out at the port facility in the preceding year.