[You may refer to the notes below before filling in the form. These notes, however, have no legal effect, and, if in doubt, you should refer to the Rating Ordinance or Government Rent (Assessment and Collection) Ordinance.]
1. Who may object to the Correction
Only the owner or the occupier of the tenement concerned may object to the correction to the Valuation List and/or Government Rent Roll.
2. Objection Period/Notice of Decision
A Notice of Objection must be served on the Commissioner of Rating and Valuation within
TWENTY-EIGHT DAYS of the service of the Notice of Correction to the Valuation List and/or Government Rent Roll. A Notice of Decision in respect of a valid objection will be issued by post not later than 6 months after the expiration of the said 28-day period.
3. "Identical Tenements"
Where a tenement is included in both the Valuation List and the Government Rent Roll, and the respective entries in both documents are identical, an objection to the correction of rateable value can
only be made under the Rating Ordinance. If the rateable value of the tenement is altered as a result of the objection, the same alteration will be made in both the Valuation List and the Government Rent Roll.
4. Objection made by Agent for Owner or Agent for Occupier
The agent who lodges the objection on behalf of the owner/occupier of the tenement referred to in the objection must have been so authorised. Such proof of authorisation may have to be furnished at a later stage.
5. Liability to pay Rates/Government Rent
The lodging of an objection to the correction will not affect the liability of the rates and/or Government rent payer to pay rates and/or Government rent by the last day for payment shown on the demand for rates and/or Government rent. Any necessary adjustment to the rates and/or Government rent resulting from a decision issued by the Department after reviewing the objection will be made in subsequent demands.
6. Multiple Submissions
If you wish to submit more than one Form e-R23C in this session, please click "Submit Another Form e-R23C" after every submission. Some of your particulars previously provided will be automatically retained for the next submission.
7. Enquiries
For general enquiries, please telephone our 24-hour general enquiry hotline at
2152 0111 (handled by "1823").
