/akn/sg/act/sub_leg/1960/PTA-OR13

Property Tax (Valuation of Properties of the Housing and Development Board) Order

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Type: Subsidiary Legislation
Status: In force
Enacted: 1960
Sections: 4

Quick answer

About this subsidiary legislation

Property Tax (Valuation of Properties of the Housing and Development Board) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-OR13 1960, currently marked in force and first recorded in 1960.

Regulation 1

Citation

This Order may be cited as the Property Tax (Valuation of Properties of the Housing and Development Board) Order.

Regulation 2

Definitions

In this Order —“Board” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);“land premium” means the amount paid by the Board to the Government in respect of any land allocated to the Board by the Government.

Definition

“Board” means the Housing and Development Board established under section 3 of the Housing and Development Act (Cap. 129);

Definition

“land premium” means the amount paid by the Board to the Government in respect of any land allocated to the Board by the Government.

Regulation 3

Contribution in lieu of tax payable by Board

Subregulation 1

The Board shall, in respect of the properties specified in the first column of the Schedule, pay to the Government by way of contribution a sum in lieu of the property tax payable under the Act ascertained in accordance with sub-paragraph (2).

Subregulation 2

The sum of contribution payable shall be at the prevailing tax rate upon the Annual Value of the property specified in the second column of the Schedule.

Subregulation 3

The sum of contribution shall be payable for the period specified in the third column of the Schedule and shall be paid yearly in advance, without demand, in the month of January.

Regulation 4

Power to treat contribution payable under revoked Order as being payable under this Order

Where, any contribution which arose between 1st January 1994 and 30th June 2001 (both dates inclusive) in respect of land allocated to the Board designated for public housing is outstanding on 30th June 2001, the Comptroller may, if he thinks fit, treat the outstanding contribution as if it were a contribution payable under paragraph 3 instead of under the revoked Order.

Common questions

What is Property Tax (Valuation of Properties of the Housing and Development Board) Order?: Property Tax (Valuation of Properties of the Housing and Development Board) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation PTA-OR13 1960, currently marked in force and first recorded in 1960.
Is Property Tax (Valuation of Properties of the Housing and Development Board) Order still in force?: Yes — Property Tax (Valuation of Properties of the Housing and Development Board) Order is currently in force.
When did Property Tax (Valuation of Properties of the Housing and Development Board) Order take effect?: Property Tax (Valuation of Properties of the Housing and Development Board) Order was first recorded in 1960.
How many regulations does Property Tax (Valuation of Properties of the Housing and Development Board) Order have?: Property Tax (Valuation of Properties of the Housing and Development Board) Order contains 4 regulations.
Where can I read the official version of Property Tax (Valuation of Properties of the Housing and Development Board) Order?: The official text of Property Tax (Valuation of Properties of the Housing and Development Board) Order is published at sso.agc.gov.sg.