Section 24
Contributions payable by property owners
of Sentosa Development Corporation Act 1972
(1)
As from 1 November 1996, the Corporation may in each month levy a contribution at the prescribed rates in respect of all immovable properties in the resort area and different rates may be prescribed for different types or classes of immovable properties.
(2)
The contributions levied under subsection (1) are payable by the owners of the immovable properties quarterly in advance, without demand to the Corporation at such dates as may be prescribed.
(3)
The contributions levied under subsection (1) —
are payable in addition to any property tax levied under the Property Tax Act 1960;
become due and payable to the Corporation without any deduction whatsoever and may be recovered as a debt due to the Corporation in any court of competent jurisdiction; and
if not paid within 30 days when they became due and payable, bear interest at the prescribed rates.
(4)
In respect of any contributions levied under subsection (1) and the interest thereon, the owner of the immovable property is liable, jointly and severally with any person who was liable to pay the same when the contributions became due and payable, to pay the charges and interest to the Corporation.
(5)
A person who has ceased to be the owner of the immovable property is only liable to pay —
the contributions which were unpaid at the time the person ceased to be the owner of the immovable property; and
the interest accruing on the unpaid contributions until the time they are paid.
(6)
Without affecting the liability of the owner of an immovable property in respect of any contributions levied under this section, where a mortgagee is in possession (whether by the mortgagee or any other person) of the immovable property, the mortgagee is liable jointly and severally with the owner of the immovable property for any contributions levied on the immovable property under this section.[18F