Property Tax (Owner-Occupied Wood and Attap Dwelling-house) Order

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Property Tax Act

(Chapter 254, Section 9)

Property Tax (Owner-Occupied Wood and Attap Dwelling-house) Order

O 1

G.N. No. S 60/1963

REVISED EDITION 1990

(25th March 1992)

[1st January 1964]

Citation

1. This Order may be cited as the Property Tax (Owner-Occupied Wood and Attap Dwelling-house) Order.

Definition

2. In this Order, “owner-occupied dwelling-house” means a dwelling-house wholly occupied as such by the person whose name appears in the Valuation List as the owner of the property concerned.

Wood and attap dwelling-house

3. In respect of an owner-occupied dwelling-house mainly constructed of wood and attap, notwithstanding the provisions of the Property Tax (Rate for owner-occupied Residential Premises) Order (O 10), the tax payable shall be at the rate of $6 per annum.

Prerequisites for concession rate

4. The concession rate referred to in paragraph 3 shall not apply to any dwelling-house unless the owner thereof shall have previously claimed and established to the satisfaction of the Chief Assessor in such manner as the Chief Assessor may direct that it is wholly occupied as such by him and that it is mainly constructed of wood and attap.

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