hattheland,buildingorstructureissooccupied,bedeemed
forratingpurposestobeaseparatetenement,whetherornot
suchland,buildingorstructureisotherwiseatenementandth
atpersonshallbedeemedforratingpurposestobetheoccup
ierofsuchtenementandliableforpaymentofratesass
essedthereon.(2)Forthepurposeofascertainingtherateableva
lueofsuchtenement,theplantbymeansofwhichthepersonis
occupyingthetenementshallberegardedaspartofthetenemen
t.(3)Inthissectionplantincludescables,ducts,pipelin
es,railwaylines,tramwaylines,oiltanks,settingsandsu
pportsforplantormachinery.(Added13of1991s.2)9.Advert
isingstations(1)Wheretherighttouselandforthep
urposeofexhibitingadvertisementsislet,reservedorother
wisegrantedtoapersonotherthantheoccupieroftheland,
or,wherethelandisnotoccupiedforanyotherpurpose,toan
ypersonotherthantheowneroftheland,thatrightshall,sub
jecttosubsection(2),bedeemedforratingpurposestobea
separatetenementintheoccupationofthepersonforthet
imebeingentitledtotherightand,forthepurposeofsections
7and7A,--(Amended33of1981s.6)(a)invaluingthatsepara
tetenementforratingpurposes,therentatwhichitmightb
eexpectedtobeletshallbeestimatedasiftherentwould
includeaproperamountinrespectofanystructureorsignfor
thetimebeingavailableforuse,forthepurposeofexhibiting
advertisement,bytheoccupieroftheseparatetenement,no
twithstandingthatthestructureorsignwasprovidedbyhimor
wasprovidedafterthesaidrightwaslet,reservedorotherwise
granted;(b)invaluingthelandonwhichtheseparatetenement
existsforratingpurposes,noaccountshallbetakenofany
valueorincreasedvaluearisingfromtheuseofthel
andforthepurposeofexhibitingadvertisementsinaccorda
ncewiththesaidright.(2)Theseparatetenementaforesaidsh
allbetreatedascomingintoexistenceattheearliesttime
atwhicheither--(a)anystructureorsigniserectedinexerci
seofthesaidright;or(b)anyadvertisementisexhibitedinpu
rsuanceoftheright.(3)Forthepurposeofsection24theerect
ion,dismantlingoralterationofanystructureorsign,inexer
ciseoftherightundersubsection(1),shallbetreatedasas
tructuralalterationofthetenement.(4)Wherelandisusedtemp
orarilyorpermanentlyfor,orfortheerectionof,astructure
usedfororinconnectionwith,theexhibitionofadverti
sementsbutisnototherwiseoccupied,andsubsection(1)does
notapply,thepersonpermittingthelandtobesousedor,if
thatpersoncannotbeascertained,theownerofthelandshall
bedeemedtobeinoccupationofthelandandbeliableto
payratesinrespectthereofaccordingtothevalueofthat
useoftheland.(Amended33of1981s.6)(5)Whereatenement,
whichisliableforassessmenttoratesinrespectofitsoccup
ationforotherpurposes,isusedtemporarilyorpermanentlyfo
r,orfortheerectionthereonofastructureusedfororinco
nnectionwith,theexhibitionofadvertisements,andsubsection(
1)doesnotapply,anyestimateoftherateablevalueoftheten
ementforthepurposeofsections7and7Ashallincludethe
increasedvaluearisingfromthatuseoftheland.(Amended33of
1981s.6)(6)Whereanadvertisementisexhibitedonanyland,
andsubsections(1),(4)and(5)donotapply,theadvertisement
shallbedeemedforratingpurposestobeaseparatetenement
andshallbevaluedforratingpurposesasifitwereaseparate
tenementundersubsection(1).(7)Inthissection,landinclu
desanystructure,hoarding,frame,postorwall.[cf.1967c.
9s.28U.K.]10.Valuationstobeseparateexceptincertainca
sesSubjecttothisOrdinance,theCommissionershallseparately
estimatetherateablevalueofeachtenement,exceptinthefoll
owingcases--(a)if--(i)thevalueofatenementisaffected
bythevalueofanyothertenement;and(ii)thetenementsa
reusedinconnectionwithoneanother,thetenementsmay,inth
ediscretionoftheCommissioner,bevaluedtogetherasas
ingletenement;(Replaced13of1991s.3)(b)if2ormoretenem
entsarewithinthesamelotorlotswhichformthesiteofabu
ildingorstructureorgroupofbuildingsorstructures,theCo
mmissionermayvaluethosetenementstogetherasasingleteneme
nt.(Amended11of1987s.4)
【章名】PARTIVVALUATIONSANDVALUATIONLISTS10A.Valuati
onoftenementsTheCommissionermayatanytimemakeavaluation
ofanytenement.(Added33of1981s.7.Amended54of1990s.
8)11.Directiontopreparevaluationlists(1)TheGovernormay--
a)atanytimedirecttheCommissionertoprepareanewlistoftherateablevaluesoftenementsinaccordancewithsectio
n12fortheUrbanCouncilareaorRegionalCouncilarea;and(b
)atthesametimeoratanyothertime,forthepurposesoft
hatnewlist,designateadatebyreferencetowhichthera
teablevaluesoftenementsintheUrbanCouncilareaorRegion
alCouncilareashallbeascertained.(Amended11of1987s.
5.Amended54of1990s.9)(2)Noticeofadirectionoradesign
ationundersubsection(1)shallbepublishedintheGazette.(R
eplaced33of198
