..................... ............................................ ......................................................................... ......................................................................... 359 360 362 ....................................................................................................... ....................................................... ............................................................... ........................................... ......................................... !! " .................................................................. #! ...................................................... ! $ # % ....................................................... ! ! .................................................. & ............................................ ! " ' & ..................................................... !! & ......................................................................... & ............................................................................. && ........................................................................ && ......................................................................... .................................................. ............................................... ................................... ( ! ............................................................................ .................................................................. & ........................... .................................... " 363 .............................................. " " .................................................. " ........................................................................... " ....................................................... " ............................................................... " ...................................... " .......................................... ! ) " ....................................................... ) ! $ !) " " " .......................................................................... " ............................................................................ " ........................................................................................ " .............................................................................. " ............................................................................. " ......................................... " .......................................................... ) ! * & * ) & 364 ! ! ! ! ! ! " ! " $% # $%& $% ! ! ''$ ! ' ( ! +" $% * ''$ )* '' ! * )! ! ! ! ) ! ! ! ' ( $,( $%' $%, $% ) * $%& ) * $%& )* , ! ! ''$ ! " '' ! # . ! ! ! ! ! ! ! ! " " . ! ) ' , ! . * ! ,# " . " ! ! ! " # $ '/ $ ' & )! ! * " ! ! # '& ! &% ! . + ! " ! , $ &% ! # ! ! " , $ &% ! ! ! ! " . ! ! , $ &% ! " ! ! " #$ % 366 ! ! 0 " " ! ! ! ! . ! # ! ! ! ''$ " ! ! ''$ ! " $%& % ! " & # + , % $ - "- ! Power to impose rates 102. (1) A municipal council may, with the approval of the Commissioner and subject to the provisions of this Ordinance, levy annually within the municipal area all or any of the following rates... "# ' "$ + , + , &$ - $ &% # -+ , - % # -+ ) ! -+ , ! , ! ' & # 367 " ' & ! ) * ($ ! $%, ! # ! ! $ ) * ' %. /' ! ! ! # " ) - . " . *)* ' ' )" *)* " &%/,& ! . . # ! ', &((1 ! & ! %(/,% # " ! ! " ! " . " " # ! ! ! " '%$ ! ! ! " .! #$ %$ & & % %&# % % %&# ' %' ( % ' %' ( % % # # % &# ( & 368 " ! 0 ! " " ! ! ! " ! ! . '' # ! " ! ! ! ! 369 . . ! ! ! $ ! . ! ! % " ) #$ $ * $ %$& # $ %$ $ %$ + # * # $ %$& $ %$ # & , # $ )$ , # )$ $ )$ $ + $ ' ! # 0 % " ! ! ! ! ! ! # ! ) *, " ! " $ & # ." ! ! + + ! %( . ! ! ! ( ! " ! . ! ! ! ! ! % % - # # % ! " , " # ! " ! ) *' ! ! ! ! ! . ! " # " " # ! # ! # " ) *' ! " " ! ! ( ! . ($&%/,, " " ! %&# " " . & " ! . % -' %' ( 371 " % ! . ! ! $% # # & $ + , &$ - &% # - % # -+ ) ! -+ , ! , ! + 2 ! . ! " ! # ! ) ! . $% # % ! ! * 0 # ! ',( ! ! " ! " ! ! ! ! $%% $% ! ! % # # # # # % # 372 , (/,$ ' # ', & %/'( % &/,, . ! ! ! ! ( ! ! ! ! ! ! $ " " " " ! '$/ + ! # ! " . ! ! ! " " ! " ! # # " " ! " " - ! " %&# # % % #$ % ' ' %' ( % # # * # % # # # #$ % 373 # # ! ! . ! # & ! .! % -. $ - " " ! " ! ! " . # . . ! ! ! ! # ! ! ! " ! ! ! " " ! # ! ! ! ' ! ) * $% % ' $%& ! ! )* & ! ! ! )* &%/,& " " ! ! ! " ! & /%, ! " #$ % ! " , & ) % , # & %&# % &# # % % ) $ # ( $ ' ' %' ( % # # 374 ! ! * $ ) - ' ) ! ! + ' ! - ( ) ! * - ! * ! ) " ! 3 " + ! . ! ! ! ! " " !" ! ! ! ! " ! ! ! , $' $$%/,& ! ! ! " % " # " ) * $%& & %&# % ' ' %' ( 375 '' % ! ! * & + ! ! " " % # ) *& + # ) % % %- $ ) $ % * % $ # + % # & * % % ) % * * % % % # )$ % $ %, % # & # . . ! ! " ' ! ! ! ) ! . ! ! " " ! ! $ ! ! * ! " " +$(' %/'% ) * $%& ' $($ ! * '' ! ! )( - shifting of tax Shifting and incidence, Encyclopedia Britannica, http://www.britannica.com/eb/article?eu=115309&tocid=72017 % ' ' %' ( % & / & $ %&# - 376 " ! . " ! ! ! ! ! . ! ! ! ! ! ! ! ! ! " ! " . ! ! ! ! " ! ! ! " ! -! ! ( " '' ) ' ! ! ! ' , ) $ " ! ! ', ! ! " ) * ! 377 % * & %/'( % &/,, " . ! + " " # ! " ) ! '' " * )* . %&# ! ! )* # & . ! ) * $%& . ' ( * ! ' ' %' ( % . ) * $%& ! " " " $$ $ & " ! ! $%/' % ! ! . # ! " ) * $%& " " ! ! ! " % ! " " # ! ! . ! " $& " /' &/' ) * $%& " " ! ! ! ! ! ! " " ! " ! " " " ! . $ " ! ! ! ! $ % %&# / % %&# % % ' %' ( & %&# '% /'% " $ ' -' %' ( & . & ' % % ' ' #( % 378 ) * $%& ! ! ! !# * ! " " . ! " ) ! " $ - "- ! 113. The mayor, with the approval of the Commissioner, may correct any clerical error in an assessment list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ublication of assessment list 109. The assessment list shall be published by posting a copy of the same at the office of the municipal council and at such other places as the Commissioner may prescribe, on or before the thirty-first day of May in every year. ! & $ + ) &$ + , $ -+ - , % # + ! -+ , ! ! '( . $, " ! " $%% $%% ! $%% . ! ! . . " ! & " " ! $% /,% " ! ! ! " .# " " ! . # ! # ! . " ! " ! # ! A& " %&# " ! % ' ' %' ( 391 " ! ! & " %(x (( ! % ! # ! ! ! $, ! ! . ! )* . ! " $%% )* ) * ! . ! * # ! " # ) # % # . . ! ! ! ! . ! . ! . ! ! . ! " )* ! ! )* " ! " ! ! ! " ! ! ! ! " ! ! ! ! ! " # ! # . ! ! ! " ! ! ! " " ! ! # ! ! ! . ! 392 ! ! ! ." ! . " ! ! &$ $%, ! .! % /,$ " " # " ! " ! ! ! " ! ! ! # ! & " " /%' ! ! # " ! " " , ! # " $%% ! % ." " " # ! # . ! ! "* #$ % ! " 393 #$ % % ( ! 3 0 # ! && ! ! # " ! ! " ! " ! ! ! " 3 ! ! ! 3" ! $%% ! . ! ! . 3 ! ! ! ! ! ! ! ! $%% ! ! ! ! ! ! # " # ! ! $%% " " $%% ! + 3 ! ! # ! ! ! # ! ! $%% $%, ! # , ! ( &* # , %( # & *& & # % , % 394 ! ! ! # ! . $%, ! $%% ! ! ! # " ! " ! ." ! # ! " # ! ! ! ! ! 395 & # ! ! & ! $%& # "$ - "- ! * " ! ! $%& ! ! ! ! + + ! ) *, " " . . . ! ! ! ! ! " ! -. $ & %&# % / ' %' ( $ % ' ! ! " ! 0 ! ! " & ',( ! . ! ! ! # ! ! ) * ! ! . ! ! ! ! ! ! . ! # " " ! # &% ! & # % /, ! ! ! ! ', ! ) * ! ', * . . ',( ! ) ! ! (( & 397 %&# % ' ' %' ( % # -- "$ - $ ! - "- - ! )$ ! ! " ! ! (( . . ( ! " (' ! ! " $%% . . ! ! ! # . ! ! ! " ! . " ! ! " # ! ! ! ! # ! ! . " ! ! " " ! ! ! " ! . " ! 398 ! ! ! ! ! ! " " . ! ! ! ! . ! # " " ! ! # . ! ! ! ! ! " ! ! ! . " ! " " ! ! . . ! ! " ! ! ! ! ! ! ! ! ! ! ! ! ! " ! " ! ! ! (( ! ! + ! 399 ! ! ! " " ! ! ! ! &, ! &' ! ( . '$/ &%/ ! ! ! " " # ! ! ! (( ! ! " ! (( (( (%$/,' " $ ! & (&/,' ! " ! %$/' ! " # #$ % ' * ' - $ % & %&# % /- $ & %&# % & ' ' %' ( % % %&# % - ' %' ( & %&# % ' ' %' ( $ % ' 400 & (( /' ! & ( /'% ! ! ! ! ! ! ! " ,$,&/'$ . " ! ! ! ." " ! ! ! # ! ! (( " ! ! ! ". " " . .! ! & ! . ! . ! ! )* ! ." # . ! ! ! # ! & " . ! / $ & & & # %&# % %&# 401 %&# ' %' ( ' -' %' ( % % -' %' ( % % * & ! #% % ( ' ( ' %' ( % ' " ) " ! % " *! " ! # " " ) ! " *! ! ! ! & /, ' & # (' ! )&* ( )* )* ( ! &# ! ! ! ! " ! & ! ! " " ! ! ! ! , ! " 58 #$ % ' ! ! ! 109. The assessment list shall be published... on or before the thirty-first day of May in every year. 110. (1) Within fourteen days of the publication of the assessment list the municipal corporation or any person who is aggrieved by such list... (4) The amended assessment list shall be published... not later than the fifteenth day of July... 111. (1) Any person... may, not later than the thirty-first day of July next following the publication of the amended assessment list, appeal to a tribunal to be called the Appeals Tribunal... (5) The assessment list shall be amended by the assessment committee... 402 ! ! # ! 0 ! ! ! ! " " ! " # " ! ! ! ! *! ) # . ! ." . . + " ! ". (( ! ! ! ! ! ! ! ! ! ! ! ! " ! # ! ". ! ! ! # ! ! 114. Rates calculated upon the rateable value as appearing in the assessment list as rectified by the assessment committee and amended by the Appeals Tribunal, if any application therefor respectively has been made, shall be paid... by two equal installment upon the first day of September and the first day of January... 403 # ! ! " ! ! . ! ! ! " . " ! . ! ! ! ! " ! " 404 ! ! ! ! ( % % - # # ! " , # $ &$ + , &$ - &% # - % # -+ ) -+ , ! -+ , ! , ! . ! $ ! - ! ! ! ! * ! ! " ! ! . ! " # ! ! ! . " ! ! " &( ! ! ! ! ! ! ! ( '' ! ! ( ! ! % - # # % % # ! '' '' " ! ''& ! ''$ ! ( % # ! " % # - % ) , # % ! " & * ! ''& '' ''& ! ! ! '' '' . ! '' " ! ! " ! ( &1 ! ( % ! " % ) - % , # # % # % ! " & * 406 ! '' ''& ! ''& ! ! " ! )* ) * ( ''' )* ) * ! '' , %! ! . . '', ! ''% " '' " % & * % & * & $((( . ! ! ' ! (/,$ $% ! $%% $% ! . ( ', & %/'( % &/,, " " ! ! ! . ($&%/,, - ! " & %&# & % %&# #$ % % -' %' ( 407 - ' ' %' ( % % . ! ! " ! . . ! 408 ( . . )* ! ' # ! ! ! ! ! * )* ' ( " ' , ! " ) ) '' ! ! ! ! " " . * " ! " " ! ! ! " ! ! & . ) * %& , 0 ! " . &(' . )* $ " % % % & # ! ) % # ! ! " . &%/,& " " & . " ! ! ". " " " . . " " " ' % ! ' %. ) * " # # $ & % %& & # , % * & ! . $ " . . ' %. ) ! ! . . ! " *) * # )' ' " ) $ %!& # " * )" " * )&* "! " % % ' %' ( % & %&# 410 ( ! # # ! " $ . . ! ) * )* , )$*) * $ ! ) *, , ! '' %! ! ' ( ! " % % # & * # $ % # & ' , # # ) . , # )$ $ * ' % ! " % * # % ! ! ) ! ! * ! ! ! ( '' " ) * $%& " ! ) 411 . * ' ( )* , )* ," . ! ! ! " ' , ! " % ' ( )* # ) # +1 ' ! ( ( # # % & # # %( * +# ( !" ! " # ! " # # % ! " + ## # # # ! " ( ! . ' ( !# )* (! " ! . " * % * # % * & * # % % * * # % * &* # #) ( % % # * * # # #) # * & + ' , ) . % * * % 412 ( * % * # ! " % * & * # % * % * # ! " % * &* ( % * * # # # # * # & % * # # ( !- ' ( # )* . * $ ! ! * %( & # % & % & * # ' , % ) # * . * %( # * %& * & % & & # ! ' ( % 413 )* )* $ " % ! " #) ' , ) . % * % % ! )* $ " ! '' ! ''& ! ! ! * & ! " % *, " ! ! % )* $ ! ! ! ! ! ! )* $ ! ! !. )&* ) # & & , ) ! " & ! " " ! ) ) # % ) * % ) # (# %# &# " & ) # # ) ) # * ! " ) ) 414 ( & ) *, * ) &# ! " ! . ! ! . !/ " '' . ' ( ) % . # )* & ! # ! ' ( ! )* " , % ! # ) # % # ! " # ) # # # # % ! " & , ) ! " # & ' , 415 ) . * )* ," # ! " ) ! # ! )* ! )* ) + # & % & % , & ) & " # % " ' , % ! &# ) ! " ! " %& % &# %& % # ) *& &# &# % & % %& # # &# *& *& *, & ! " ) # %& %& ' , ) . ! * ! " ! ! ! # % % )* , " " .! ! # ! " 416 ( % % % % + # # & # % # %( ! # $ " % & # # & " ) & ) # & % ) % # # ) *, & $ $ ( ' , ) . . . ! * . )* % ! ! ! ! )* % ! . ! ! ' * % * 417 &# # # & # # & '' & & # . . " $ /%% . " &/' - " " ! . ! ! ! . ! ! ! . " . % )* , # & % /' ! ! " ! . +! ! " ! ! " & # % 0 %&# # *&# ( ' %' ( ) $ & %&# %! #$ % %% ( ' %' ( % / $ & %&# % % * " % ! " % ( , % ' #( % 418 ( . " ! , " $%/(( " " . - . " . - . ! ! " " ! . . ! " ! . " . ! . ! ! ! " ! " . " +! - . ! ! ! ! ! ! " ! " - # . ! . ! ! " ! . .+ . ! ! ! " % ! ! ! ! ! ( ' % . ! " ' #( 419 ! " ! %&# . ! " ! ! & ! ! ! " ! ! . ! ! 420 ( ! ! / ! ! ! . " # ! " ! # " ! ! " ! " ! ! ! ! ! " " ' . (,/'$ " " . " " . %( " ! & %&# &$ " % % ' ' %' ( ' ' %' ( ,(,/' % - ' % & %&# ! ! . " . ! ." ! " " ! ! ! ! ." # " ! . " " 422
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