﻿<?xml version="1.0" encoding="utf-8"?><?xml-stylesheet type="text/xsl" href="/CMS/Content/rss2full.xsl"?><?xml-stylesheet type="text/css" href="/CMS/Content/rss.css"?><rss xmlns:a10="http://www.w3.org/2005/Atom" version="2.0"><channel><title>Property Tax Act 1960 amendments</title><link>https://sso.agc.gov.sg/Act/PTA1960/Historical/20240101?DocDate=20240221&amp;ViewType=Rss</link><description>Singapore Statutes Online RSS Feed</description><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr2-</link><title>Property Tax Act 1960 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic ...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr65-</link><title>Property Tax Act 1960 - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Asse...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr66-</link><title>Property Tax Act 1960 - 66 Use of electronic service</title><description>Use of electronic service Any person who is required to file or submit any return or document may do so through the electronic service. The Minister may make regulations for the pu...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr67-</link><title>Property Tax Act 1960 - 67 Service of notices, etc.</title><description>Service of notices, etc. Every notice, order or document required or authorised by this Act to be served on any person may be served — by delivering it to that person or to some ad...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=xv-</link><title>Property Tax Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance, 1960 ...</description><pubDate>Fri, 26 Apr 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr20A-</link><title>Property Tax Act 1960 - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year may...</description><pubDate>Mon, 26 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr22-</link><title>Property Tax Act 1960 - 22 Collection and refund of taxes</title><description>Collection and refund of taxes Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(4), (11) or (12) or 21 (...</description><pubDate>Mon, 26 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr68A-</link><title>Property Tax Act 1960 - 68A Notice to attend court</title><description>Notice to attend court Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprisonm...</description><pubDate>Mon, 26 Feb 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=P18-</link><title>Property Tax Act 1960 - Part 8 MISCELLANEOUS PROVISIONS</title><description>MISCELLANEOUS PROVISIONS</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr68A-</link><title>Property Tax Act 1960 - 68A Notice to attend court</title><description>Notice to attend court Where the Comptroller has reasonable grounds to believe that a person has committed an offence under this Act that is punishable by a fine or by an imprison...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=xv-</link><title>Property Tax Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance, 1960...</description><pubDate>Mon, 01 Jan 2024 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr18-</link><title>Property Tax Act 1960 - 18 Notice of chargeability to be given by property owners</title><description>Notice of chargeability to be given by property owners Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring the pers...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr19-</link><title>Property Tax Act 1960 - 19 Notice to be given by owners of property, etc.</title><description>Notice to be given by owners of property, etc. Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=xv-</link><title>Property Tax Act 1960 - Legislative History</title><description>This Legislative History is a service provided by the Law Revision Commission on a best-efforts basis. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance, 1960...</description><pubDate>Fri, 04 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr33-</link><title>Property Tax Act 1960 - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper be...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr72-</link><title>Property Tax Act 1960 - 72 Regulations</title><description>Regulations The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which the Minister is responsible — prescribing the manner i...</description><pubDate>Tue, 01 Nov 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr38A-</link><title>Property Tax Act 1960 - 38A Recovery of tax</title><description>Recovery of tax Despite any other written law, any tax due may be sued for by way of a specially indorsed originating claim . Act 25 of 2021 wef 01/04/2022 The Comptroller may, in...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr39-</link><title>Property Tax Act 1960 - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller has and may exercise, either successively or concurrently, in addition to any other remedies confe...</description><pubDate>Fri, 01 Apr 2022 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=al-</link><title>Property Tax Act 1960 - Long Title</title><description>An Act to provide for the levy of a tax on immovable properties and to regulate the collection thereof.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=P11-</link><title>Property Tax Act 1960 - Part 1 PRELIMINARY</title><description>PRELIMINARY</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr1-</link><title>Property Tax Act 1960 - 1 Short title</title><description>Short title This Act is the Property Tax Act 1960 .</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr2-</link><title>Property Tax Act 1960 - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=P12-</link><title>Property Tax Act 1960 - Part 2 ADMINISTRATION</title><description>ADMINISTRATION</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr3-</link><title>Property Tax Act 1960 - 3 Appointment of Comptroller and Chief Assessor</title><description>Appointment of Comptroller and Chief Assessor The Minister must appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint su...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr4-</link><title>Property Tax Act 1960 - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller is responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as may b...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr5-</link><title>Property Tax Act 1960 - 5 Delegation of powers</title><description>Delegation of powers The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=P13-</link><title>Property Tax Act 1960 - Part 3 IMPOSITION OF PROPERTY TAX</title><description>IMPOSITION OF PROPERTY TAX</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr6-</link><title>Property Tax Act 1960 - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax is, subject to the provisions of this Act, payable at the rate or rates specified in this Act for each year upon the annual value o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr7-</link><title>Property Tax Act 1960 - 7 Valuation by gross receipts</title><description>Valuation by gross receipts The Minister may, by order in the Gazette , require the annual value of any property or part thereof falling within such category as may be prescribed ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr8-</link><title>Property Tax Act 1960 - 8 (Omitted)</title><description>Omitted as spent</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr9-</link><title>Property Tax Act 1960 - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year is at the rate of 36% upon the annual value of every property included in the Valuation List. The Minister may, by order in th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr10-</link><title>Property Tax Act 1960 - 10 Valuation List</title><description>Valuation List The Chief Assessor must cause to be prepared a list, known as the Valuation List, of all houses, buildings, lands and tenements. The inclusion in the Valuation List...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr11-</link><title>Property Tax Act 1960 - 11 Adoption of Valuation List</title><description>Adoption of Valuation List The Chief Assessor has the discretion either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then in force, with ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr12-</link><title>Property Tax Act 1960 - 12 (Repealed)</title><description>Repealed by Act 33 of 2002</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr13-</link><title>Property Tax Act 1960 - 13 (Repealed)</title><description>Repealed by Act 33 of 2002</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr14-</link><title>Property Tax Act 1960 - 14 (Repealed)</title><description>Repealed by Act 33 of 2002</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr15-</link><title>Property Tax Act 1960 - 15 (Repealed)</title><description>Repealed by Act 33 of 2002</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr16-</link><title>Property Tax Act 1960 - 16 Returns to be made by owners</title><description>Returns to be made by owners The Chief Assessor may, at any time and as often as the Chief Assessor thinks necessary, serve on any person a notice requiring the person to make wit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr17-</link><title>Property Tax Act 1960 - 17 Occupier to furnish name of owner</title><description>Occupier to furnish name of owner Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or o...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr20-</link><title>Property Tax Act 1960 - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr20A-</link><title>Property Tax Act 1960 - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr21-</link><title>Property Tax Act 1960 - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (3), where any new building or tenement is erected and no action is taken in respect thereof for any reason whatsoever to amend th...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr22-</link><title>Property Tax Act 1960 - 22 Collection and refund of taxes</title><description>Collection and refund of taxes Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(4), (11) or (12) or 21 ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=P14-</link><title>Property Tax Act 1960 - Part 4 APPEALS</title><description>APPEALS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr23-</link><title>Property Tax Act 1960 - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr24-</link><title>Property Tax Act 1960 - 24 Salaries, fees and allowances to members</title><description>Salaries, fees and allowances to members The Chairperson, Deputy Chairpersons and other members of the Board are to be paid such salaries, fees and allowances as the Minister may ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr25-</link><title>Property Tax Act 1960 - 25 Secretary to Board</title><description>Secretary to Board The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary. 23/2010</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr26-</link><title>Property Tax Act 1960 - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of at least 3 members of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr27-</link><title>Property Tax Act 1960 - 27 Person presiding at meetings of Board</title><description>Person presiding at meetings of Board Meetings of the Board must be presided by — the Chairperson of the Board; in the absence of the Chairperson of the Board — where there is onl...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr28-</link><title>Property Tax Act 1960 - 28 Casting vote</title><description>Casting vote All matters coming before the Board or a committee of the Board at any meeting must be decided by a majority of votes of the members present and, in the event of an e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr29-</link><title>Property Tax Act 1960 - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal under section 20A or 22 must lodge with the secretary to the Board, within the time allowed therefor, a written notice of appeal i...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr30-</link><title>Property Tax Act 1960 - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the secretary must immediately forward one copy thereof to the Chief Assessor or the Comptrolle...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr31-</link><title>Property Tax Act 1960 - 31 (Repealed)</title><description>Repealed by Act 33 of 2002</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr32-</link><title>Property Tax Act 1960 - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal, the secretary must, as soon as may be thereafter, appoint a time and place for the hearing of the appeal ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr33A-</link><title>Property Tax Act 1960 - 33A Hearing of appeal in absence of member of Board</title><description>Hearing of appeal in absence of member of Board Despite anything to the contrary in this Part, if, in the course of any appeal, or, in the case of a reserved judgment in any appea...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr34-</link><title>Property Tax Act 1960 - 34 Board’s decision to be final</title><description>Board’s decision to be final Except as provided in section 35, the decision of the Board is final.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr35-</link><title>Property Tax Act 1960 - 35 Appeals to General Division of High Court</title><description>Appeals to General Division of High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the General Divisio...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=P15-</link><title>Property Tax Act 1960 - Part 5 COLLECTION AND RECOVERY OF TAX</title><description>COLLECTION AND RECOVERY OF TAX</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr35A-</link><title>Property Tax Act 1960 - 35A Tax to be paid despite objection, etc.</title><description>Tax to be paid despite objection, etc. There is payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the basis of the annu...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr36-</link><title>Property Tax Act 1960 - 36 Penalty for non-payment of tax and enforcement of payment</title><description>Penalty for non-payment of tax and enforcement of payment If any tax, whether in whole or in part, remains unpaid at the expiry of the prescribed time, a sum not exceeding 5% of t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr37-</link><title>Property Tax Act 1960 - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may permit any tax payable in respect of any property under the provisions of this Act to be paid by way of instalments and may char...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr38-</link><title>Property Tax Act 1960 - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by written notice, if the Comptroller thinks it necessary, declare any person to be the agent of any other pers...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr40-</link><title>Property Tax Act 1960 - 40 Attachment</title><description>Attachment The attachment mentioned in section 39(1)(a ) may be made by a person appointed for the purpose by the Comptroller who must publicly notify the attachment in the prescr...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr41-</link><title>Property Tax Act 1960 - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) must be applied in the first place in satisfaction of the arrears together with interest thereon at such rate as...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr42-</link><title>Property Tax Act 1960 - 42 Title conferred by purchase at sale under section 39(1)(&lt;i&gt;b&lt;/i&gt;)</title><description>Title conferred by purchase at sale under section 39(1)(b ) The purchaser at a sale held under section 39(1)(b ) is deemed to have acquired the right or property offered for sale ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr43-</link><title>Property Tax Act 1960 - 43 Cost of proceedings for recovery of arrears</title><description>Cost of proceedings for recovery of arrears All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr44-</link><title>Property Tax Act 1960 - 44 Power to stop sale</title><description>Power to stop sale If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and co...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr45-</link><title>Property Tax Act 1960 - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, the person...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr46-</link><title>Property Tax Act 1960 - 46 Security to be given</title><description>Security to be given No application is to be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given securit...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr47-</link><title>Property Tax Act 1960 - 47 Liability for payment of taxes of transferor who has not given notice</title><description>Liability for payment of taxes of transferor who has not given notice Every person who sells or transfers any taxable property continues to be liable for the payment of all taxes ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr48-</link><title>Property Tax Act 1960 - 48 Assessment, etc., not to be impeached for want of form</title><description>Assessment, etc., not to be impeached for want of form If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=P16-</link><title>Property Tax Act 1960 - Part 6 NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</title><description>NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr49-</link><title>Property Tax Act 1960 - 49 Street and Building Names Board</title><description>Street and Building Names Board A Street and Building Names Board (called in this Part the SBNB) is established, consisting of a Chairperson and at least 2 other members all of wh...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr50-</link><title>Property Tax Act 1960 - 50 Name of building, estate or street</title><description>Name of building, estate or street The SBNB may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house, buildi...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr51-</link><title>Property Tax Act 1960 - 51 Numbers on properties</title><description>Numbers on properties The Comptroller may allot a number to or alter the number of any property and may require the owner of the property to fix the number in a conspicuous place ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr52-</link><title>Property Tax Act 1960 - 52 Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB The allotting or fixing of a number or the giving or fixing of a name to or on ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr53-</link><title>Property Tax Act 1960 - 53 Penalty for destroying name or number</title><description>Penalty for destroying name or number Any person who destroys, pulls down, defaces, covers or conceals any inscription of the name of a building, an estate or a street which has l...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr54-</link><title>Property Tax Act 1960 - 54 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable under section 53 is, in case of dispute, to be summarily ascertained and determined by a Ma...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr55-</link><title>Property Tax Act 1960 - 55 Recovery of expenses and costs payable by owners</title><description>Recovery of expenses and costs payable by owners The sum payable by an owner in respect of expenses under section 51(2) is a first charge on the premises in respect of which the e...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=P17-</link><title>Property Tax Act 1960 - Part 7 OFFENCES AND PENALTIES</title><description>OFFENCES AND PENALTIES</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr56-</link><title>Property Tax Act 1960 - 56 Penalty for obstructing Comptroller, etc., in carrying out his or her duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his or her duties Any person who at any time hinders or obstructs — the Comptroller or the Chief Assessor; any member of...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr57-</link><title>Property Tax Act 1960 - 57 Offence to furnish false information</title><description>Offence to furnish false information Any person who furnishes information which the person knows or believes to be false in any application made under this Act shall be guilty of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr58-</link><title>Property Tax Act 1960 - 58 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr59-</link><title>Property Tax Act 1960 - 59 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act (including any officer of ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr60-</link><title>Property Tax Act 1960 - 60 Saving of prosecutions under other laws</title><description>Saving of prosecutions under other laws This Act does not prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence under t...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr61-</link><title>Property Tax Act 1960 - 61 General penalties</title><description>General penalties Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $5,000.</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr62-</link><title>Property Tax Act 1960 - 62 Jurisdiction of court</title><description>Jurisdiction of court A District Court or a Magistrate’s Court has jurisdiction to hear and determine all offences under this Act and, despite anything to the contrary in the Crim...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr63-</link><title>Property Tax Act 1960 - 63 Composition of offences</title><description>Composition of offences The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr64-</link><title>Property Tax Act 1960 - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act For the purposes of carrying out in good faith the functions and duties of the SBNB under this Act — a member of the SBNB; or an...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr64A-</link><title>Property Tax Act 1960 - 64A Power of Comptroller, etc., to obtain information and furnishing of information</title><description>Power of Comptroller, etc., to obtain information and furnishing of information The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf — is ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960?ValidDate=20240426&amp;ProvIds=pr64B-</link><title>Property Tax Act 1960 - 64B Protection of informers</title><description>Protection of informers Except as provided in subsection (3), no witness in any civil or criminal proceedings commenced on or after is obliged or permitted — to disclose the ident...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr65-</link><title>Property Tax Act 1960 - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr66-</link><title>Property Tax Act 1960 - 66 Electronic service</title><description>Electronic service The Comptroller may provide an electronic service for — the filing or submission of any return or document; the service of any notice, order or document by the ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr67-</link><title>Property Tax Act 1960 - 67 Service of notices, etc.</title><description>Service of notices, etc. Every notice, order or document required or authorised by this Act to be served on any person may be served — by delivering it to that person or to some a...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20240101?ValidDate=20240101&amp;ProvIds=pr68-</link><title>Property Tax Act 1960 - 68 Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act, may be served on the person — by delivering the summons to the...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr69-</link><title>Property Tax Act 1960 - 69 Tax remission</title><description>Tax remission The Minister may remit wholly or in part, the tax payable by any person — on the ground of poverty; or if the Minister is satisfied that it is just and equitable to ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr70-</link><title>Property Tax Act 1960 - 70 Inaccuracies in documents</title><description>Inaccuracies in documents No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or ...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=pr71-</link><title>Property Tax Act 1960 - 71 Evidence</title><description>Evidence The contents of any document prepared, issued or served under or for the purposes of this Act are, until the contrary is proved, presumed to be correct and the production...</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=xy-</link><title>Property Tax Act 1960 - Comparative Table</title><description>This Act has undergone renumbering in the 2020 Revised Edition. This Comparative Table is provided to help readers locate the corresponding provisions in the last Revised Edition....</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20221104?ValidDate=20221104&amp;ProvIds=P18-</link><title>Property Tax Act 1960 - Part 8 MISCELLANEOUS PROVISIONS</title><description>MISCELLANEOUS PROVISIONS</description><pubDate>Fri, 31 Dec 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr35-</link><title>Property Tax Act - 35 Appeals to General Division of High Court</title><description>Appeals to General Division of High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the General Divisio...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr45-</link><title>Property Tax Act - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may app...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr54-</link><title>Property Tax Act - 54 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable under section 53 shall, in case of dispute, be summarily ascertained and determined by a Ma...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Sat, 02 Jan 2021 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which...</description><pubDate>Wed, 22 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Wed, 22 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Wed, 22 Apr 2020 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr64A-</link><title>Property Tax Act - 64A Power of Comptroller, etc., to obtain information and furnishing of information</title><description>Power of Comptroller, etc., to obtain information and furnishing of information The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf — is ...</description><pubDate>Fri, 31 Aug 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Fri, 31 Aug 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Fri, 31 Aug 2018 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=P1IV-</link><title>Property Tax Act - Part IV APPEALS</title><description>Part IV APPEALS</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper sh...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr33A-</link><title>Property Tax Act - 33A Hearing of appeal in absence of member of Board</title><description>Hearing of appeal in absence of member of Board Despite anything to the contrary in this Part, if, in the course of any appeal, or, in the case of a reserved judgment in any appea...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders or obstructs  — the Comptroller or the Chief Assessor; any member of the S...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=P1VIII-</link><title>Property Tax Act - Part VIII MISCELLANEOUS PROVISIONS</title><description>Part VIII MISCELLANEOUS PROVISIONS</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act For the purposes of carrying out in good faith the functions and duties of the SBNB under this Act — a member of the SBNB; or an...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr64A-</link><title>Property Tax Act - 64A Power of Comptroller, etc., to obtain information and furnishing of information</title><description>Power of Comptroller, etc., to obtain information and furnishing of information The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf — is ...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr66-</link><title>Property Tax Act - 66 Electronic service</title><description>Electronic service The Comptroller may provide an electronic service for — the filing or submission of any return or document; the service of any notice, order or document by the ...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr67-</link><title>Property Tax Act - 67 Service of notices, etc.</title><description>Service of notices, etc. Every notice, order or document required or authorised by this Act to be served on any person may be served — by delivering it to that person or to some a...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr64A-</link><title>Property Tax Act - 64A Power of Comptroller, etc., to obtain information and furnishing of information</title><description>Power of Comptroller, etc., to obtain information and furnishing of information The Comptroller, the Chief Assessor or an officer authorised by either of them in that behalf — is ...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=P1VIII-</link><title>Property Tax Act - Part VIII MISCELLANEOUS PROVISIONS</title><description>Part VIII MISCELLANEOUS PROVISIONS</description><pubDate>Mon, 23 Oct 2017 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Notice of Valuation List to be published Repealed by Act 33/2002</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Payment to account of tax Repealed by Act 33/2002</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Notice of objection to Valuation List Repealed by Act 33/2002</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Authentication of Valuation List Repealed by Act 33/2002</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice to be given by owners of property, etc.</title><description>Notice to be given by owners of property, etc. Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection and refund of taxes</title><description>Collection and refund of taxes Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(8), (12B) or (12C) or 2...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Chief Assessor or Comptroller to submit report Repealed by Act 33/2002</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper sh...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=xy-</link><title>Property Tax Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Property Tax Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative ...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper sh...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act. It is not part of the Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Firs...</description><pubDate>Fri, 07 Mar 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=pr8-</link><title>Property Tax Act - 8 Refund on unoccupied buildings</title><description>Refund on unoccupied buildings Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part o...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=pr9-</link><title>Property Tax Act - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year shall be at the rate of 36% 12% from — see Property Tax (Rates) Order (O 9, 1996 Ed.) (G.N. No. S 114/96). * 10% from — see Pr...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice to be given by owners of property, etc.</title><description>Notice to be given by owners of property, etc. Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection and refund of Taxes</title><description>Collection and refund of Taxes Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(8), (12B) or (12C) or 2...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and th...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice to be given by owners of property, etc.</title><description>Notice to be given by owners of property, etc. Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection and refund of Taxes</title><description>Collection and refund of Taxes Where it appears to the Comptroller that any tax is payable or is to be refunded in respect of any property under section 19(8), (12B) or (12C) or 2...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Wed, 01 Jan 2014 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Sun, 01 Jan 2012 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=pr4-</link><title>Property Tax Act - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller shall be responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Notice of Valuation List to be published Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Payment to account of tax Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Notice of objection to Valuation List Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Authentication of Valuation List Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr21-</link><title>Property Tax Act - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (3) , where any new building or tenement is erected and no action is taken in respect thereof for any reason whatsoever to amend t...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property under section 19(8) or 21 , the Comptroller shall give ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr25-</link><title>Property Tax Act - 25 Secretary to Board</title><description>Secretary to Board The Minister may appoint a secretary or secretaries to the Board and such other officers and employees of the Board as may be necessary.</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr26-</link><title>Property Tax Act - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr29-</link><title>Property Tax Act - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal under section 20A or 22 shall lodge with the secretary to the Board, within the time allowed therefor, a written notice of appeal ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr30-</link><title>Property Tax Act - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the secretary shall immediately forward one copy thereof to the Chief Assessor or the Comptroll...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Chief Assessor or Comptroller to submit report Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr32-</link><title>Property Tax Act - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal, the secretary shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A , dismiss the appeal or direct that such amendments as it thinks proper s...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr37-</link><title>Property Tax Act - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may, in his discretion, permit any tax payable in respect of any property under the provisions of this Act to be paid by way of inst...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and th...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr39-</link><title>Property Tax Act - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller shall have and may exercise, either successively or concurrently, in addition to any other remedie...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr41-</link><title>Property Tax Act - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) shall be applied in the first place in satisfaction of the arrears together with interest thereon at such rate a...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr49-</link><title>Property Tax Act - 49 Street and Building Names Board</title><description>Street and Building Names Board There shall be established a Street and Building Names Board (referred to in this Part as the SBNB) consisting of a Chairman and not less than 2 ot...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr50-</link><title>Property Tax Act - 50 Name of building, estate or street</title><description>Name of building, estate or street The SBNB may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house, buildi...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr52-</link><title>Property Tax Act - 52 Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller or SBNB The allotting or fixing of a number or the giving or fixing of a name to or on ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests — the Comptroller or the Chief Assessor; any member ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr58-</link><title>Property Tax Act - 58 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr59-</link><title>Property Tax Act - 59 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act (including any officer of ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr63-</link><title>Property Tax Act - 63 Composition of offences</title><description>Composition of offences The Comptroller or the SBNB (as the case may be) may compound any offence under this Act by collecting from a person reasonably suspected of having committ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act For the purposes of carrying out in good faith the functions and duties of the Comptroller and the Chief Assessor, or the SBNB, ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr72-</link><title>Property Tax Act - 72 Regulations</title><description>Regulations The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which he is responsible — prescribing the manner in which ap...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=xy-</link><title>Property Tax Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Property Tax Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property under section 19(8) or 21 , the Comptroller shall give ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and th...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Notice of Valuation List to be published Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Payment to account of tax Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Notice of objection to Valuation List Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Authentication of Valuation List Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Chief Assessor or Comptroller to submit report Repealed by Act 33/2002</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A , dismiss the appeal or direct that such amendments as it thinks proper s...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=xy-</link><title>Property Tax Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Property Tax Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests — the Comptroller or the Chief Assessor; any member ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act For the purposes of carrying out in good faith the functions and duties of the Comptroller and the Chief Assessor, or the SBNB, ...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Mon, 25 Oct 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20180831?ValidDate=20180831&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Mon, 01 Mar 2010 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and th...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent, etc., for recovery of tax</title><description>Appointment of agent, etc., for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and th...</description><pubDate>Thu, 01 Jan 2009 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20210102?ValidDate=20210102&amp;ProvIds=al-</link><title>Property Tax Act - Long Title</title><description>An Act to provide for the levy of a tax on immovable properties and to regulate the collection thereof.</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=P1I-</link><title>Property Tax Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr1-</link><title>Property Tax Act - 1 Short title</title><description>Short title This Act may be cited as the Property Tax Act .</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=P1II-</link><title>Property Tax Act - Part II ADMINISTRATION</title><description>Part II ADMINISTRATION</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr3-</link><title>Property Tax Act - 3 Appointment of Comptroller and Chief Assessor</title><description>Appointment of Comptroller and Chief Assessor The Minister shall appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint s...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr4-</link><title>Property Tax Act - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of property tax and shall pa...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr5-</link><title>Property Tax Act - 5 Delegation of powers</title><description>Delegation of powers The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=P1III-</link><title>Property Tax Act - Part III IMPOSITION OF PROPERTY TAX</title><description>Part III IMPOSITION OF PROPERTY TAX</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr7-</link><title>Property Tax Act - 7 Valuation by gross receipts</title><description>Valuation by gross receipts The Minister may, by order published in the Gazette , require the annual value of any property or part thereof falling within such category as may be p...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr8-</link><title>Property Tax Act - 8 Refund on unoccupied buildings</title><description>Refund on unoccupied buildings Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part o...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr9-</link><title>Property Tax Act - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year shall be at the rate of 36% 12% from — see Property Tax (Rates) Order (O 9, 1996 Ed.) (G.N. No. S 114/96). * 10% from — see Pr...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr10-</link><title>Property Tax Act - 10 Valuation List</title><description>Valuation List The Chief Assessor shall cause to be prepared a list, which shall be known as the Valuation List, of all houses, buildings, lands and tenements. The inclusion in th...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr11-</link><title>Property Tax Act - 11 Adoption of Valuation List</title><description>Adoption of Valuation List It shall be in the discretion of the Chief Assessor either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then i...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Notice of Valuation List to be published Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Payment to account of tax Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Notice of objection to Valuation List Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Authentication of Valuation List Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr16-</link><title>Property Tax Act - 16 Returns to be made by owners</title><description>Returns to be made by owners The Chief Assessor may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make within 21 days from the da...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr17-</link><title>Property Tax Act - 17 Occupier to furnish name of owner</title><description>Occupier to furnish name of owner Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or o...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20171023?ValidDate=20171023&amp;ProvIds=pr18-</link><title>Property Tax Act - 18 Notice of chargeability to be given by property owners</title><description>Notice of chargeability to be given by property owners Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring him to p...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr21-</link><title>Property Tax Act - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (3) , where any new building is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property under section 21 , the Comptroller shall give notice th...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=P1IV-</link><title>Property Tax Act - Part IV APPEALS</title><description>Part IV APPEALS</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr24-</link><title>Property Tax Act - 24 Salaries, fees and allowances to members</title><description>Salaries, fees and allowances to members There shall be paid to the Chairman, Deputy Chairmen and other members of the Board such salaries, fees and allowances as the Minister may...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr25-</link><title>Property Tax Act - 25 Clerk to Board</title><description>Clerk to Board The Minister may appoint a clerk or clerks to the Board and such other officers and employees of the Board as may be necessary.</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr26-</link><title>Property Tax Act - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr27-</link><title>Property Tax Act - 27 Person presiding at meetings of Board</title><description>Person presiding at meetings of Board Meetings of the Board shall be presided by — the Chairman of the Board; in the absence of the Chairman of the Board — where there is only one...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr28-</link><title>Property Tax Act - 28 Casting vote</title><description>Casting vote All matters coming before the Board or a committee of the Board at any meeting shall be decided by a majority of votes of the members present and, in the event of an ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr29-</link><title>Property Tax Act - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal under section 20A or 22 shall lodge with the clerk to the Board, within the time allowed therefor, a written notice of appeal in d...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr30-</link><title>Property Tax Act - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the clerk shall immediately forward one copy thereof to the Chief Assessor or the Comptroller, ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Chief Assessor or Comptroller to submit report Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr32-</link><title>Property Tax Act - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal, the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal and...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A , dismiss the appeal or direct that such amendments as it thinks proper s...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr34-</link><title>Property Tax Act - 34 Board’s decision to be final</title><description>Board’s decision to be final Except as provided in section 35 , the decision of the Board shall be final.</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr35-</link><title>Property Tax Act - 35 Appeals to High Court</title><description>Appeals to High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court. 25/63 An appeal under s...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=P1V-</link><title>Property Tax Act - Part V COLLECTION AND RECOVERY OF TAX</title><description>Part V COLLECTION AND RECOVERY OF TAX</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr35A-</link><title>Property Tax Act - 35A Tax to be paid notwithstanding objection, etc.</title><description>Tax to be paid notwithstanding objection, etc. There shall be payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the bas...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr36-</link><title>Property Tax Act - 36 Penalty for non-payment of tax and enforcement of payment</title><description>Penalty for non-payment of tax and enforcement of payment If any tax, whether in whole or in part, remains unpaid at the expiration of the prescribed time, a sum not exceeding 5% ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr37-</link><title>Property Tax Act - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may, in his discretion, permit any tax payable in respect of any property under the provisions of this Act to be paid by way of inst...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent for recovery of tax</title><description>Appointment of agent for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and the perso...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr38A-</link><title>Property Tax Act - 38A Recovery of tax</title><description>Recovery of tax Notwithstanding the provisions of any other written law, any tax due may be sued for by way of a specially indorsed writ of summons. 46/96 The Comptroller may, in ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr39-</link><title>Property Tax Act - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller shall have and may exercise, either successively or concurrently, in addition to any other remedie...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr40-</link><title>Property Tax Act - 40 Attachment</title><description>Attachment The attachment mentioned in section 39(1)(a ) may be made by a person appointed for the purpose by the Comptroller who shall publicly notify the attachment in the presc...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr41-</link><title>Property Tax Act - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) shall be applied in the first place in satisfaction of the arrears together with interest thereon at the rate of...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr42-</link><title>Property Tax Act - 42 Title conferred by purchase at sale under section 39 (1) (&lt;i&gt;b&lt;/i&gt;)</title><description>Title conferred by purchase at sale under section 39 (1) (b ) The purchaser at a sale held under section 39(1)(b ) shall be deemed to have acquired the right or property offered f...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr43-</link><title>Property Tax Act - 43 Cost of proceedings for recovery of arrears</title><description>Cost of proceedings for recovery of arrears All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr44-</link><title>Property Tax Act - 44 Power to stop sale</title><description>Power to stop sale If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and co...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr45-</link><title>Property Tax Act - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may app...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr46-</link><title>Property Tax Act - 46 Security to be given</title><description>Security to be given No application shall be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given securit...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr47-</link><title>Property Tax Act - 47 Liability for payment of taxes of transferor who has not given notice</title><description>Liability for payment of taxes of transferor who has not given notice Every person who sells or transfers any taxable property shall continue to be liable for the payment of all t...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr48-</link><title>Property Tax Act - 48 Assessment, etc., not to be impeached for want of form</title><description>Assessment, etc., not to be impeached for want of form If the provisions of this Act are in substance and effect complied with, no assessment or valuation, no charge or demand of ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=P1VI-</link><title>Property Tax Act - Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</title><description>Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr49-</link><title>Property Tax Act - 49 Street and Building Names Board</title><description>Street and Building Names Board There shall be established a Street and Building Names Board (referred to in this Part as the SBNB) consisting of a Chairman and not less than 2 ot...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr50-</link><title>Property Tax Act - 50 Name of building, estate or street</title><description>Name of building, estate or street The Comptroller may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house,...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr51-</link><title>Property Tax Act - 51 Numbers on properties</title><description>Numbers on properties The Comptroller may allot a number to or alter the number of any property and may require the owner of the property to fix the number in a conspicuous place ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr52-</link><title>Property Tax Act - 52 Penalty for numbering or naming property, estate or street without authority of Comptroller</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller The allotting or fixing of a number or the giving or fixing of a name to or on any buil...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr53-</link><title>Property Tax Act - 53 Penalty for destroying name or number</title><description>Penalty for destroying name or number Any person who destroys, pulls down, defaces, covers or conceals any inscription of the name of a building, an estate or a street which has l...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr54-</link><title>Property Tax Act - 54 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable under section 53 shall, in case of dispute, be summarily ascertained and determined by a Ma...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr55-</link><title>Property Tax Act - 55 Recovery of expenses and costs payable by owners</title><description>Recovery of expenses and costs payable by owners The sum payable by an owner in respect of expenses under section 51(2) shall be a first charge on the premises in respect of which...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=P1VII-</link><title>Property Tax Act - Part VII OFFENCES AND PENALTIES</title><description>Part VII OFFENCES AND PENALTIES</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests the Comptroller or the Chief Assessor or any other o...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr57-</link><title>Property Tax Act - 57 Offence to furnish false information</title><description>Offence to furnish false information Any person who furnishes information which he knows or believes to be false in any application made under this Act shall be guilty of an offen...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr58-</link><title>Property Tax Act - 58 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr59-</link><title>Property Tax Act - 59 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act with any offence under thi...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr60-</link><title>Property Tax Act - 60 Saving of prosecutions under other laws</title><description>Saving of prosecutions under other laws Nothing in this Act shall prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr61-</link><title>Property Tax Act - 61 General penalties</title><description>General penalties Any person guilty of an offence under this Act for which no penalty is expressly provided shall be liable on conviction to a fine not exceeding $5,000. 62 24/73 ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr62-</link><title>Property Tax Act - 62 Jurisdiction of court</title><description>Jurisdiction of court A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, notwithstanding anything to the contr...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr63-</link><title>Property Tax Act - 63 Composition of offences</title><description>Composition of offences The Comptroller may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceedin...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=P1VIII-</link><title>Property Tax Act - Part VIII MISCELLANEOUS PROVISIONS</title><description>Part VIII MISCELLANEOUS PROVISIONS</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act The Comptroller or the Chief Assessor or any officer authorised by either of them in that behalf may, for the purposes of this A...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr66-</link><title>Property Tax Act - 66 Electronic service</title><description>Electronic service The Comptroller may provide an electronic service for — the filing or submission of any return or document; the service of any notice, order or document by the ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr67-</link><title>Property Tax Act - 67 Service of notices</title><description>Service of notices Every notice, order or document required or authorised by this Act to be served on any person may be served — by delivering it to that person or to some adult m...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20101025?ValidDate=20101025&amp;ProvIds=pr68-</link><title>Property Tax Act - 68 Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act, may be served on the person — by delivering the summons to the...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr69-</link><title>Property Tax Act - 69 Tax remission</title><description>Tax remission The Minister may, in his discretion, remit wholly or in part, the tax payable by any person — on the ground of poverty; or if he is satisfied that it is just and equ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr70-</link><title>Property Tax Act - 70 Inaccuracies in documents</title><description>Inaccuracies in documents No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140101?ValidDate=20140101&amp;ProvIds=pr71-</link><title>Property Tax Act - 71 Evidence</title><description>Evidence The contents of any document prepared, issued or served under or for the purposes of this Act shall, until the contrary is proved, be presumed to be correct and the produ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr72-</link><title>Property Tax Act - 72 Regulations</title><description>Regulations The Minister may make regulations — prescribing the manner in which appeals shall be made to the Board; prescribing the procedure to be adopted by the Board in hearing...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=xy-</link><title>Property Tax Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Property Tax Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent for recovery of tax</title><description>Appointment of agent for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and the perso...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20050331?ValidDate=20050331&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20090101?ValidDate=20090101&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr4-</link><title>Property Tax Act - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of property tax and shall pa...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Notice of Valuation List to be published Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Payment to account of tax Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Notice of objection to Valuation List Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Authentication of Valuation List Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr21-</link><title>Property Tax Act - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (3) , where any new building is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property under section 21 , the Comptroller shall give notice th...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr25-</link><title>Property Tax Act - 25 Clerk to Board</title><description>Clerk to Board The Minister may appoint a clerk or clerks to the Board and such other officers and employees of the Board as may be necessary.</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr26-</link><title>Property Tax Act - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr29-</link><title>Property Tax Act - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal under section 20A or 22 shall lodge with the clerk to the Board, within the time allowed therefor, a written notice of appeal in d...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr30-</link><title>Property Tax Act - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the clerk shall immediately forward one copy thereof to the Chief Assessor or the Comptroller, ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Chief Assessor or Comptroller to submit report Repealed by Act 33/2002</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr32-</link><title>Property Tax Act - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal, the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal and...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made under section 20A , dismiss the appeal or direct that such amendments as it thinks proper s...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr37-</link><title>Property Tax Act - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may, in his discretion, permit any tax payable in respect of any property under the provisions of this Act to be paid by way of inst...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr39-</link><title>Property Tax Act - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller shall have and may exercise, either successively or concurrently, in addition to any other remedie...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr41-</link><title>Property Tax Act - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) shall be applied in the first place in satisfaction of the arrears together with interest thereon at the rate of...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr49-</link><title>Property Tax Act - 49 Street and Building Names Board</title><description>Street and Building Names Board There shall be established a Street and Building Names Board (referred to in this Part as the SBNB) consisting of a Chairman and not less than 2 ot...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr50-</link><title>Property Tax Act - 50 Name of building, estate or street</title><description>Name of building, estate or street The Comptroller may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house,...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr52-</link><title>Property Tax Act - 52 Penalty for numbering or naming property, estate or street without authority of Comptroller</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller The allotting or fixing of a number or the giving or fixing of a name to or on any buil...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests the Comptroller or the Chief Assessor or any other o...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr58-</link><title>Property Tax Act - 58 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr59-</link><title>Property Tax Act - 59 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act with any offence under thi...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr63-</link><title>Property Tax Act - 63 Composition of offences</title><description>Composition of offences The Comptroller may compound any offence under this Act by collecting from a person reasonably suspected of having committed the offence a sum not exceedin...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act The Comptroller or the Chief Assessor or any officer authorised by either of them in that behalf may, for the purposes of this A...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Receipts, notices, etc., may be given by authorised officer</title><description>Receipts, notices, etc., may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Ass...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=pr72-</link><title>Property Tax Act - 72 Regulations</title><description>Regulations The Minister may make regulations — prescribing the manner in which appeals shall be made to the Board; prescribing the procedure to be adopted by the Board in hearing...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20100301?ValidDate=20100301&amp;ProvIds=xy-</link><title>Property Tax Act - Comparative Table</title><description>The following provisions in the 1997 Revised Edition of the Property Tax Act have been renumbered by the Law Revision Commissioners in this 2005 Revised Edition. This Comparative ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr8-</link><title>Property Tax Act - 8 Refund on unoccupied buildings</title><description>Refund on unoccupied buildings Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part o...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20120101?ValidDate=20120101&amp;ProvIds=pr9-</link><title>Property Tax Act - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year shall be at the rate of 36% 12% from — see Property Tax (Rates) Order (O 9, 1996 Ed.) (G.N. No. S 114/96). * 10% from — see Pr...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=P1IV-</link><title>Property Tax Act - Part IV APPEALS</title><description>Part IV APPEALS</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=P1VIII-</link><title>Property Tax Act - Part VIII MISCELLANEOUS PROVISIONS</title><description>Part VIII MISCELLANEOUS PROVISIONS</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr66-</link><title>Property Tax Act - 66 Electronic service</title><description>Electronic service The Comptroller may provide an electronic service for — the filing or submission of any return or document; the service of any notice, order or document by the ...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20140307?ValidDate=20140307&amp;ProvIds=pr67-</link><title>Property Tax Act - 67 Service of notices</title><description>Service of notices Every notice, order or document required or authorised by this Act to be served on any person may be served — by delivering it to that person or to some adult m...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr35-</link><title>Property Tax Act - 35 Appeals to High Court</title><description>Appeals to High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court. 25/63 An appeal under s...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr45-</link><title>Property Tax Act - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may app...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20200422?ValidDate=20200422&amp;ProvIds=pr54-</link><title>Property Tax Act - 54 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable under section 53 shall, in case of dispute, be summarily ascertained and determined by a Ma...</description><pubDate>Thu, 31 Mar 2005 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — account with the electronic service , in relation to any person, means a computer account within the electronic...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to section 21 , the Comptroller shall give not...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr24-</link><title>Property Tax Act - 24 Salaries, fees and allowances to members</title><description>Salaries, fees and allowances to members There shall be paid to the Chairman, Deputy Chairmen and other members of the Board such salaries, fees and allowances as the Minister may...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr26-</link><title>Property Tax Act - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr27-</link><title>Property Tax Act - 27 Person presiding at meetings of Board</title><description>Person presiding at meetings of Board Meetings of the Board shall be presided by — the Chairman of the Board; in the absence of the Chairman of the Board — where there is only one...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr28-</link><title>Property Tax Act - 28 Casting vote</title><description>Casting vote All matters coming before the Board or a committee of the Board at any meeting shall be decided by a majority of votes of the members present and, in the event of an ...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr35-</link><title>Property Tax Act - 35 Appeals to High Court</title><description>Appeals to High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court. 25/63 An appeal under s...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr36-</link><title>Property Tax Act - 36 Penalty for non-payment of tax and enforcement of payment</title><description>Penalty for non-payment of tax and enforcement of payment If any tax, whether in whole or in part, remains unpaid at the expiration of the prescribed time, a sum not exceeding 5% ...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr39-</link><title>Property Tax Act - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller shall have and may exercise, either successively or concurrently, in addition to any other remedie...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr49-</link><title>Property Tax Act - 49 Street and Building Names Board</title><description>Street and Building Names Board There shall be established a Street and Building Names Board (referred to in this Part as the SBNB) consisting of a Chairman and not less than 2 ot...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1VII-</link><title>Property Tax Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Receipts and notices may be given by authorised officer</title><description>Receipts and notices may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assesso...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr56A-</link><title>Property Tax Act - 56A Electronic service</title><description>Electronic service The Comptroller may provide an electronic service for — the filing or submission of any return or document; the service of any notice, order or document by the ...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr8-</link><title>Property Tax Act - 8 (Repealed)</title><description>Deleted by Act 59/2004</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr57-</link><title>Property Tax Act - 57 Service of notices</title><description>Service of notices Every notice, order or document required or authorised by this Act or any subsidiary legislation made thereunder to be served on any person may be served — by d...</description><pubDate>Wed, 08 Dec 2004 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1III-</link><title>Property Tax Act - Part III IMPOSITION OF PROPERTY TAX</title><description>Part III IMPOSITION OF PROPERTY TAX</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr7-</link><title>Property Tax Act - 7 Refund on unoccupied buildings</title><description>Refund on unoccupied buildings Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part o...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr29-</link><title>Property Tax Act - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal pursuant to section 20A or 22 shall lodge with the clerk to the Board, within the time allowed therefor, a written notice of appea...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr30-</link><title>Property Tax Act - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the clerk shall immediately forward one copy thereof to the Chief Assessor or the Comptroller, ...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr32-</link><title>Property Tax Act - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal , the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal an...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made pursuant to section 20A , dismiss the appeal or direct that such amendments as it thinks pr...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1V-</link><title>Property Tax Act - Part V COLLECTION AND RECOVERY OF TAX</title><description>Part V COLLECTION AND RECOVERY OF TAX</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr35A-</link><title>Property Tax Act - 35A Tax to be paid notwithstanding objection, etc.</title><description>Tax to be paid notwithstanding objection, etc. There shall be payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the bas...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent for recovery of tax</title><description>Appointment of agent for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and the perso...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1VI-</link><title>Property Tax Act - Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</title><description>Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr49A-</link><title>Property Tax Act - 49A Name of building, estate or street</title><description>Name of building, estate or street The Comptroller may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house,...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr67-</link><title>Property Tax Act - 67 Regulations</title><description>Regulations The Minister may make regulations — prescribing the manner in which appeals shall be made to the Board; prescribing the procedure to be adopted by the Board in hearing...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr2-</link><title>Property Tax Act - 2 Interpretation</title><description>Interpretation In this Act, unless the context otherwise requires — annual value  — in relation to a house or building or land or tenement, not being a wharf, pier, jetty or landi...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr8-</link><title>Property Tax Act - 8 Refund for energy conservation</title><description>Refund for energy conservation Subject to this section where any person, being the owner of any premises in a centrally air-conditioned commercial building, has incurred any appro...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr20-</link><title>Property Tax Act - 20 Amendment of Valuation List</title><description>Amendment of Valuation List Where it appears that any Valuation List — is or has become inaccurate in any material particular in any year; or is likely to become inaccurate in any...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr22-</link><title>Property Tax Act - 22 Collection of taxes under section 21</title><description>Collection of taxes under section 21 Where it appears to the Comptroller that any tax is payable in respect of any property pursuant to section 21 , the Comptroller shall give not...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr23-</link><title>Property Tax Act - 23 Valuation Review Board</title><description>Valuation Review Board For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A , or of the Comptroller of whic...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr35-</link><title>Property Tax Act - 35 Appeals to High Court</title><description>Appeals to High Court Any owner dissatisfied with the decision made by the Board may, within 21 days of the date of the decision, appeal to the High Court. 25/63 An appeal under s...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr36-</link><title>Property Tax Act - 36 Penalty for non-payment of tax and enforcement of payment</title><description>Penalty for non-payment of tax and enforcement of payment If any tax, whether in whole or in part, remains unpaid at the expiration of the prescribed time, a sum not exceeding 5% ...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr49-</link><title>Property Tax Act - 49 Street and Building Names Board</title><description>Street and Building Names Board There shall be established a Street and Building Names Board (referred to in this Part as the SBNB) consisting of a Chairman and not less than 2 ot...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=xv-</link><title>Property Tax Act - Legislative History</title><description>This Legislative History is provided for the convenience of users of the Property Tax Act . It is not part of this Act. Ordinance 72 of 1960 Property Tax Ordinance 1960 Date of Fi...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1III-</link><title>Property Tax Act - Part III IMPOSITION OF PROPERTY TAX</title><description>Part III IMPOSITION OF PROPERTY TAX</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr6-</link><title>Property Tax Act - 6 Charge of property tax</title><description>Charge of property tax As from , a property tax shall, subject to the provisions of this Act, be payable at the rate or rates specified in this Act for each year upon the annual v...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr7-</link><title>Property Tax Act - 7 Refund on unoccupied buildings</title><description>Refund on unoccupied buildings Where tax has been paid under the provisions of this Act in respect of any building, the Comptroller shall, subject to this section, refund a part o...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr12-</link><title>Property Tax Act - 12 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr13-</link><title>Property Tax Act - 13 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr14-</link><title>Property Tax Act - 14 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr15-</link><title>Property Tax Act - 15 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr19-</link><title>Property Tax Act - 19 Notice of transfer of property</title><description>Notice of transfer of property Whenever any estate or interest in any house, building, land or tenement included, or capable of being included, in a Valuation List is sold or tran...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr20A-</link><title>Property Tax Act - 20A Objection to Valuation List</title><description>Objection to Valuation List Any owner aggrieved by the inclusion of any property in the Valuation List or by the annual value ascribed thereto in the Valuation List in any year ma...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr29-</link><title>Property Tax Act - 29 Notice of appeal</title><description>Notice of appeal Any owner who desires to appeal pursuant to section 20A or 22 shall lodge with the clerk to the Board, within the time allowed therefor, a written notice of appea...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr30-</link><title>Property Tax Act - 30 Copy of notice to be sent to Chief Assessor, etc.</title><description>Copy of notice to be sent to Chief Assessor, etc. On receipt of a notice of appeal, the clerk shall immediately forward one copy thereof to the Chief Assessor or the Comptroller, ...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr31-</link><title>Property Tax Act - 31 (Repealed)</title><description>Deleted by Act 33/2002</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr32-</link><title>Property Tax Act - 32 Time and place for hearing of appeals</title><description>Time and place for hearing of appeals On receipt of the notice of appeal , the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal an...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr33-</link><title>Property Tax Act - 33 Powers of Board</title><description>Powers of Board The Board, after hearing an appeal, may — in the case of an appeal made pursuant to section 20A , dismiss the appeal or direct that such amendments as it thinks pr...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1V-</link><title>Property Tax Act - Part V COLLECTION AND RECOVERY OF TAX</title><description>Part V COLLECTION AND RECOVERY OF TAX</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr35A-</link><title>Property Tax Act - 35A Tax to be paid notwithstanding objection, etc.</title><description>Tax to be paid notwithstanding objection, etc. There shall be payable to account of tax in respect of a property a sum of money calculated at the prescribed rate of tax on the bas...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr38-</link><title>Property Tax Act - 38 Appointment of agent for recovery of tax</title><description>Appointment of agent for recovery of tax The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person, and the perso...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1VI-</link><title>Property Tax Act - Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</title><description>Part VI NAMES AND NUMBERS OF BUILDINGS, ESTATES OR STREETS</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr49A-</link><title>Property Tax Act - 49A Name of building, estate or street</title><description>Name of building, estate or street The Comptroller may cause the name of any building, estate or street to be painted, or otherwise marked, in a conspicuous position on any house,...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr67-</link><title>Property Tax Act - 67 Regulations</title><description>Regulations The Minister may make regulations — prescribing the manner in which appeals shall be made to the Board; prescribing the procedure to be adopted by the Board in hearing...</description><pubDate>Wed, 01 Jan 2003 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=al-</link><title>Property Tax Act - Long Title</title><description>An Act to provide for the levy of a tax on immovable properties and to regulate the collection thereof.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1I-</link><title>Property Tax Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr1-</link><title>Property Tax Act - 1 Short title</title><description>Short title This Act may be cited as the Property Tax Act .</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1II-</link><title>Property Tax Act - Part II ADMINISTRATION</title><description>Part II ADMINISTRATION</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr3-</link><title>Property Tax Act - 3 Appointment of Comptroller and Chief Assessor</title><description>Appointment of Comptroller and Chief Assessor The Minister shall appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint s...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr4-</link><title>Property Tax Act - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of property tax and shall pa...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr5-</link><title>Property Tax Act - 5 Delegation of powers</title><description>Delegation of powers The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr6A-</link><title>Property Tax Act - 6A Valuation by gross receipts</title><description>Valuation by gross receipts The Minister may, by order published in the Gazette , require the annual value of any property or part thereof falling within such category as may be p...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr9-</link><title>Property Tax Act - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year shall be at the rate of 36%* upon the annual value of every property included in the Valuation List. *12% from 1.7.96 — See G....</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr10-</link><title>Property Tax Act - 10 Valuation List</title><description>Valuation List The Chief Assessor shall cause to be prepared a list, which shall be known as the Valuation List, of all houses, buildings, lands and tenements. The inclusion in th...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr11-</link><title>Property Tax Act - 11 Adoption of Valuation List</title><description>Adoption of Valuation List It shall be in the discretion of the Chief Assessor either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then i...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr16-</link><title>Property Tax Act - 16 Returns to be made by owners</title><description>Returns to be made by owners The Chief Assessor may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make within 21 days from the da...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr17-</link><title>Property Tax Act - 17 Occupier to furnish name of owner</title><description>Occupier to furnish name of owner Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or o...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr18-</link><title>Property Tax Act - 18 Notice of chargeability to be given by property owners</title><description>Notice of chargeability to be given by property owners Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring him to p...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr21-</link><title>Property Tax Act - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (2) , where any new building is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1IV-</link><title>Property Tax Act - Part IV APPEALS</title><description>Part IV APPEALS</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr25-</link><title>Property Tax Act - 25 Clerk to Board</title><description>Clerk to Board The Minister may appoint a clerk or clerks to the Board and such other officers and employees of the Board as may be necessary.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr34-</link><title>Property Tax Act - 34 Board’s decision to be final</title><description>Board’s decision to be final Except as provided in section 35 , the decision of the Board shall be final.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr37-</link><title>Property Tax Act - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may, in his discretion, permit any tax payable in respect of any property under the provisions of this Act to be paid by way of inst...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr38A-</link><title>Property Tax Act - 38A Recovery of tax</title><description>Recovery of tax Notwithstanding the provisions of any other written law, any tax due may be sued for by way of a specially indorsed writ of summons. 46/96 The Comptroller may, in ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr40-</link><title>Property Tax Act - 40 Attachment</title><description>Attachment The attachment mentioned in section 39(1)(a ) may be made by a person appointed for the purpose by the Comptroller who shall publicly notify the attachment in the presc...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr41-</link><title>Property Tax Act - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) shall be applied in the first place in satisfaction of the arrears together with interest thereon at the rate of...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr42-</link><title>Property Tax Act - 42 Title conferred by purchase at sale under section 39 (1) (&lt;i&gt;b&lt;/i&gt;)</title><description>Title conferred by purchase at sale under section 39 (1) (b ) The purchaser at a sale held under section 39(1)(b ) shall be deemed to have acquired the right or property offered f...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr43-</link><title>Property Tax Act - 43 Cost of proceedings for recovery of arrears</title><description>Cost of proceedings for recovery of arrears All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr44-</link><title>Property Tax Act - 44 Power to stop sale</title><description>Power to stop sale If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and co...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr45-</link><title>Property Tax Act - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may app...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr46-</link><title>Property Tax Act - 46 Security to be given</title><description>Security to be given No application shall be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given securit...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr47-</link><title>Property Tax Act - 47 Liability for payment of taxes of transferor who has not given notice</title><description>Liability for payment of taxes of transferor who has not given notice Every person who sells or transfers any taxable property shall continue to be liable for the payment of all t...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr48-</link><title>Property Tax Act - 48 Assessment, etc., not to be impeached for want of form</title><description>Assessment, etc., not to be impeached for want of form If the provisions of this Act or any subsidiary legislation made thereunder are in substance and effect complied with, no as...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr50-</link><title>Property Tax Act - 50 Numbers on properties</title><description>Numbers on properties The Comptroller may allot a number to or alter the number of any property and may require the owner of the property to fix the number in a conspicuous place ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr50A-</link><title>Property Tax Act - 50A Penalty for numbering or naming property, estate or street without authority of Comptroller</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller The allotting or fixing of a number or the giving or fixing of a name to or on any buil...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr51-</link><title>Property Tax Act - 51 Penalty for destroying name or number</title><description>Penalty for destroying name or number Any person who destroys, pulls down, defaces, covers or conceals any inscription of the name of a building, an estate or a street which has l...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr52-</link><title>Property Tax Act - 52 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable pursuant to section 51 shall, in case of dispute, be summarily ascertained and determined b...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr53-</link><title>Property Tax Act - 53 Recovery of expenses and costs payable by owners</title><description>Recovery of expenses and costs payable by owners The sum payable by an owner in respect of expenses under section 50(2) shall be a first charge on the premises in respect of which...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr54-</link><title>Property Tax Act - 54 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act The Comptroller or the Chief Assessor or any officer authorised by either of them in that behalf may, for the purposes of this A...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr55-</link><title>Property Tax Act - 55 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests the Comptroller or the Chief Assessor or any other o...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr55A-</link><title>Property Tax Act - 55A Offence to furnish false information</title><description>Offence to furnish false information Any person who furnishes information which he knows or believes to be false in any application made under this Act or any subsidiary legislati...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr57A-</link><title>Property Tax Act - 57A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act or any subsidiary legislation made thereunder, may be served on...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr58-</link><title>Property Tax Act - 58 Court for trial of offences under this Act</title><description>Court for trial of offences under this Act A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, notwithstanding ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr59-</link><title>Property Tax Act - 59 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr60-</link><title>Property Tax Act - 60 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act with any offence under thi...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr61-</link><title>Property Tax Act - 61 Saving of prosecutions under other laws</title><description>Saving of prosecutions under other laws Nothing in this Act shall prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr62-</link><title>Property Tax Act - 62 General penalties</title><description>General penalties Any person guilty of an offence under this Act or any subsidiary legislation made thereunder for which no penalty is expressly provided shall be liable on convic...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr63-</link><title>Property Tax Act - 63 Composition of offences</title><description>Composition of offences The Comptroller may compound any offence under this Act by accepting from the person reasonably suspected of having committed the offence a sum of money no...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Tax remission</title><description>Tax remission The Minister may, in his discretion, remit wholly or in part, the tax payable by any person — on the ground of poverty; or if he is satisfied that it is just and equ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Inaccuracies in documents</title><description>Inaccuracies in documents No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr66-</link><title>Property Tax Act - 66 Evidence</title><description>Evidence The contents of any document prepared, issued or served under or for the purposes of this Act shall, until the contrary is proved, be presumed to be correct and the produ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr24-</link><title>Property Tax Act - 24 Salaries, fees and allowances to members</title><description>Salaries, fees and allowances to members There shall be paid to the Chairmanand members of the Board such salaries, fees and allowances as the Minister may determine.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr26-</link><title>Property Tax Act - 26 Committee of Board</title><description>Committee of Board All the powers, functions and duties of the Board may be exercised, discharged and performed by any committee of the Board consisting of not less than 3 members...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr27-</link><title>Property Tax Act - 27 Chairman</title><description>Chairman The Chairman shall preside at all meetings of the Board. If the Chairman is absent from a meeting or any part thereof, such member as may be chosen by the members present...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr28-</link><title>Property Tax Act - 28 Casting vote</title><description>Casting vote All matters coming before the Board at any meeting shall be decided by a majority of the votes of those members present, and, in the event of an equality of votes, th...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr39-</link><title>Property Tax Act - 39 Proceedings for recovery of arrears</title><description>Proceedings for recovery of arrears For the recovery of arrears, the Comptroller shall have and may exercise, either successively or concurrently, in addition to any other remedie...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=P1VII-</link><title>Property Tax Act - Part VII GENERAL</title><description>Part VII GENERAL</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr56-</link><title>Property Tax Act - 56 Receipts and notices may be given by authorised officer</title><description>Receipts and notices may be given by authorised officer All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assesso...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20030101?ValidDate=20030101&amp;ProvIds=pr57-</link><title>Property Tax Act - 57 Service of notices</title><description>Service of notices Every notice, order or document required or authorised by this Act or any subsidiary legislation made thereunder to be served on any person may be served — by d...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=al-</link><title>Property Tax Act - Long Title</title><description>An Act to provide for the levy of a tax on immovable properties and to regulate the collection thereof.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1I-</link><title>Property Tax Act - Part I PRELIMINARY</title><description>Part I PRELIMINARY</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr1-</link><title>Property Tax Act - 1 Short title</title><description>Short title This Act may be cited as the Property Tax Act .</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1II-</link><title>Property Tax Act - Part II ADMINISTRATION</title><description>Part II ADMINISTRATION</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr3-</link><title>Property Tax Act - 3 Appointment of Comptroller and Chief Assessor</title><description>Appointment of Comptroller and Chief Assessor The Minister shall appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint s...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr4-</link><title>Property Tax Act - 4 Responsibility of Comptroller</title><description>Responsibility of Comptroller The Comptroller shall be responsible generally for the carrying out of the provisions of this Act and for the collection of property tax and shall pa...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr5-</link><title>Property Tax Act - 5 Delegation of powers</title><description>Delegation of powers The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr6A-</link><title>Property Tax Act - 6A Valuation by gross receipts</title><description>Valuation by gross receipts The Minister may, by order published in the Gazette , require the annual value of any property or part thereof falling within such category as may be p...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr9-</link><title>Property Tax Act - 9 Rates of tax</title><description>Rates of tax The tax payable in respect of each year shall be at the rate of 36%* upon the annual value of every property included in the Valuation List. *12% from 1.7.96 — See G....</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr10-</link><title>Property Tax Act - 10 Valuation List</title><description>Valuation List The Chief Assessor shall cause to be prepared a list, which shall be known as the Valuation List, of all houses, buildings, lands and tenements. The inclusion in th...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr11-</link><title>Property Tax Act - 11 Adoption of Valuation List</title><description>Adoption of Valuation List It shall be in the discretion of the Chief Assessor either to cause to be prepared a new Valuation List every year or to adopt the Valuation List then i...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr16-</link><title>Property Tax Act - 16 Returns to be made by owners</title><description>Returns to be made by owners The Chief Assessor may, at any time and as often as he thinks necessary, serve on any person a notice requiring him to make within 21 days from the da...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr17-</link><title>Property Tax Act - 17 Occupier to furnish name of owner</title><description>Occupier to furnish name of owner Any occupier of any premises who when requested by or on behalf of the Chief Assessor to state the name of the owner of the premises refuses or o...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr18-</link><title>Property Tax Act - 18 Notice of chargeability to be given by property owners</title><description>Notice of chargeability to be given by property owners Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring him to p...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr21-</link><title>Property Tax Act - 21 Tax on new buildings, etc.</title><description>Tax on new buildings, etc. Subject to subsection (2) , where any new building is erected and no action is taken in respect thereof for any reason whatsoever to amend the Valuation...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=P1IV-</link><title>Property Tax Act - Part IV APPEALS</title><description>Part IV APPEALS</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr25-</link><title>Property Tax Act - 25 Clerk to Board</title><description>Clerk to Board The Minister may appoint a clerk or clerks to the Board and such other officers and employees of the Board as may be necessary.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr34-</link><title>Property Tax Act - 34 Board’s decision to be final</title><description>Board’s decision to be final Except as provided in section 35 , the decision of the Board shall be final.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr37-</link><title>Property Tax Act - 37 Tax may be paid by instalments</title><description>Tax may be paid by instalments The Comptroller may, in his discretion, permit any tax payable in respect of any property under the provisions of this Act to be paid by way of inst...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr38A-</link><title>Property Tax Act - 38A Recovery of tax</title><description>Recovery of tax Notwithstanding the provisions of any other written law, any tax due may be sued for by way of a specially indorsed writ of summons. 46/96 The Comptroller may, in ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr40-</link><title>Property Tax Act - 40 Attachment</title><description>Attachment The attachment mentioned in section 39(1)(a ) may be made by a person appointed for the purpose by the Comptroller who shall publicly notify the attachment in the presc...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr41-</link><title>Property Tax Act - 41 Application of proceeds</title><description>Application of proceeds The proceeds of a sale under section 39(1) shall be applied in the first place in satisfaction of the arrears together with interest thereon at the rate of...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr42-</link><title>Property Tax Act - 42 Title conferred by purchase at sale under section 39 (1) (&lt;i&gt;b&lt;/i&gt;)</title><description>Title conferred by purchase at sale under section 39 (1) (b ) The purchaser at a sale held under section 39(1)(b ) shall be deemed to have acquired the right or property offered f...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr43-</link><title>Property Tax Act - 43 Cost of proceedings for recovery of arrears</title><description>Cost of proceedings for recovery of arrears All costs and expenses incurred in the recovery of arrears may be recovered as if they formed part of the arrears.</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr44-</link><title>Property Tax Act - 44 Power to stop sale</title><description>Power to stop sale If any person having any interest in any property liable to be sold at any time previous to the sale tenders to the Comptroller the arrears with interest and co...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr45-</link><title>Property Tax Act - 45 Application to court</title><description>Application to court If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, he may app...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr46-</link><title>Property Tax Act - 46 Security to be given</title><description>Security to be given No application shall be entertained by the court under section 45 unless the applicant has deposited in court the amount of arrears and costs or given securit...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr47-</link><title>Property Tax Act - 47 Liability for payment of taxes of transferor who has not given notice</title><description>Liability for payment of taxes of transferor who has not given notice Every person who sells or transfers any taxable property shall continue to be liable for the payment of all t...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr48-</link><title>Property Tax Act - 48 Assessment, etc., not to be impeached for want of form</title><description>Assessment, etc., not to be impeached for want of form If the provisions of this Act or any subsidiary legislation made thereunder are in substance and effect complied with, no as...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr50-</link><title>Property Tax Act - 50 Numbers on properties</title><description>Numbers on properties The Comptroller may allot a number to or alter the number of any property and may require the owner of the property to fix the number in a conspicuous place ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr50A-</link><title>Property Tax Act - 50A Penalty for numbering or naming property, estate or street without authority of Comptroller</title><description>Penalty for numbering or naming property, estate or street without authority of Comptroller The allotting or fixing of a number or the giving or fixing of a name to or on any buil...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr51-</link><title>Property Tax Act - 51 Penalty for destroying name or number</title><description>Penalty for destroying name or number Any person who destroys, pulls down, defaces, covers or conceals any inscription of the name of a building, an estate or a street which has l...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr52-</link><title>Property Tax Act - 52 Disputed expenses to be determined by Magistrate’s Court</title><description>Disputed expenses to be determined by Magistrate’s Court The amount of expenses payable pursuant to section 51 shall, in case of dispute, be summarily ascertained and determined b...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr53-</link><title>Property Tax Act - 53 Recovery of expenses and costs payable by owners</title><description>Recovery of expenses and costs payable by owners The sum payable by an owner in respect of expenses under section 50(2) shall be a first charge on the premises in respect of which...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr55-</link><title>Property Tax Act - 55 Penalty for obstructing Comptroller, etc., in carrying out his duties</title><description>Penalty for obstructing Comptroller, etc., in carrying out his duties Any person who at any time hinders, obstructs or molests the Comptroller or the Chief Assessor or any other o...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr55A-</link><title>Property Tax Act - 55A Offence to furnish false information</title><description>Offence to furnish false information Any person who furnishes information which he knows or believes to be false in any application made under this Act or any subsidiary legislati...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr59-</link><title>Property Tax Act - 59 Comptroller, etc., may direct prosecution</title><description>Comptroller, etc., may direct prosecution The Comptroller or the Chief Assessor or such other officer as may be authorised by the Comptroller or the Chief Assessor in that behalf ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr60-</link><title>Property Tax Act - 60 Property tax officer may demand names and addresses in certain cases</title><description>Property tax officer may demand names and addresses in certain cases Any person who is charged by any officer employed in the administration of this Act with any offence under thi...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr61-</link><title>Property Tax Act - 61 Saving of prosecutions under other laws</title><description>Saving of prosecutions under other laws Nothing in this Act shall prevent any person from being prosecuted under any other law for any act or omission which constitutes an offence...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr62-</link><title>Property Tax Act - 62 General penalties</title><description>General penalties Any person guilty of an offence under this Act or any subsidiary legislation made thereunder for which no penalty is expressly provided shall be liable on convic...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr58-</link><title>Property Tax Act - 58 Court for trial of offences under this Act</title><description>Court for trial of offences under this Act A District Court or a Magistrate’s Court shall have jurisdiction to hear and determine all offences under this Act and, notwithstanding ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr63-</link><title>Property Tax Act - 63 Composition of offences</title><description>Composition of offences The Comptroller may compound any offence under this Act by accepting from the person reasonably suspected of having committed the offence a sum of money no...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr54-</link><title>Property Tax Act - 54 Power to enter upon lands for purposes of this Act</title><description>Power to enter upon lands for purposes of this Act The Comptroller or the Chief Assessor or any officer authorised by either of them in that behalf may, for the purposes of this A...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr57A-</link><title>Property Tax Act - 57A Service of summons</title><description>Service of summons Every summons issued by a court against any person in connection with any offence under this Act or any subsidiary legislation made thereunder, may be served on...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr64-</link><title>Property Tax Act - 64 Tax remission</title><description>Tax remission The Minister may, in his discretion, remit wholly or in part, the tax payable by any person — on the ground of poverty; or if he is satisfied that it is just and equ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr65-</link><title>Property Tax Act - 65 Inaccuracies in documents</title><description>Inaccuracies in documents No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item><item><link>https://sso.agc.gov.sg//Act/PTA1960/Historical/20041208?ValidDate=20041208&amp;ProvIds=pr66-</link><title>Property Tax Act - 66 Evidence</title><description>Evidence The contents of any document prepared, issued or served under or for the purposes of this Act shall, until the contrary is proved, be presumed to be correct and the produ...</description><pubDate>Fri, 30 May 1997 00:00:00 +0800</pubDate></item></channel></rss>