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