First Schedule., The Sherbro Urban District Council Ordinance

PART l.-VALUATION OF PREMISES. 1. (1) For the purpose of compiling the first Valuation List under this Ordinance- (a) the District Commissioner shall appoint a fit and proper person to abstract from the returns furnished to him under section 7 of the House Tax (Colony) Ordinance as varied or amended by him under section 8 or section 9 thereof a list of all houses in each ward with the names of the respective owners and occupiers and the annual rent or value thereof; (b) such list shall be certified as correct by the person abstracting the same and shall be published in the same manner as returns are required to be published under section 8 of the House Tax (Colony) Ordinance; (c) the list so certified and published shall be deemed to be the Valuation Roll made in accordance with this Part and deposited as required by section 12 of this Ordinance; (d) after the list has been published as hereinbefore provided, no objection or appeal against it shall be allowed. (2) Thereafter the valuers shall on or before the first day of June in every year assess the annual value of all premises assessable within the meaning of section 10 and shall prepare and sign a Valuation List in the Form I in the Third Schedule to this Ordinance. (3) If the valuers are of the opinion that the value of any premises shown in the Valuation Roll in force at the time of assessment correctly shows the annual value of such premises, they shall accept such valuation for the purposes of the Valuation List then in course of preparation, but otherwise shall revise such valuation and enter the revised valuation in the Valuation List. 2. (1) The valuers may require any owner, occupier or mortgagee of any premises to give his full name and address and to produce any rent book, receipt for rent, lease, agreement or other document and may require such owner, or the person in receipt of any rent thereof, or the person renting such premises or part thereof, or the agent of such person, to make a declaration in writing in the Form 2 in the Third Schedule to this Ordinance as to the amount of yearly rent paid or payable for such premises, or to give any other information which may be required for the purpose of duly making the Valuation List. (2) Any person refusing or failing to produce any such book or document or to sign such declaration or to give any such information, or signing any such declaration knowing the same to be false, shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding twenty-five pounds, or, in default of payment, to imprisonment for a period not exceeding three months. 3. "\Vhenever the valuers have assessed the annual value of any premises which during the immediately preceding period of twelve months have been erected, altered or rebuilt, or have reassessed any premises at an increased annual value, they shall cause a notice signed by them and specifying the annual value assessed by them to be served on the owner, occupier or mortgagee of such premises. 4. The valuers may, in the discharge of their duty, enter upon any premises between the hours of six o'clock in the forenoon and six o'clock in the afternoon on any week-day not being a public holiday, and any person refusing admission to or obstructing the valuers in the discharge of their duty shall be guilty of an offence and liable, on summary conviction, to a fine not exceeding twenty-five pounds or, in default of payment to imprisonment for a period not exceeding three months. 5. When any new building is erected or whenever any building is rebuilt or enlarged, the owner of such building shall, within fifteen days of the completion of work thereon or occupation thereof, whichever is the sooner, give notice thereof in writing to the Clerk of the Council. In case of failure to give such notice, the owner shall be guilty of an offence against this 6. The Valuation List made and signed by the valuers shall forthwith be deposited in the office of the Clerk of the Council, who shall forthwith cause to be published a notice of such deposit. Any person owning or in the occupation of or interested in any assessable premises shall be entitled to inspect the Valuation List and to take copies thereof and extracts therefrom on payment of a fee of one shilling. 7. Any person aggrieved by the Valuation List on the ground of unfairness or incorrectness in the valuation of any premises included therein, or on the grounds of the inclusion of any premises or the omission of any premises from the Valuation List, may at ~ny time after the deposit as aforesaid of such list, and before the expiration of twenty-one days after the publication of the notice of the deposit, give to the Assessment Committee a notice in writing of his objection specifying the grounds thereof. When the grounds of any objection is unfairness or incorrectness in the valuation of any premises in respect of which any person other than the person objecting is liable to be assessed, or the omission of any assessable premises from the Valuation List, the person objecting shall also give notice in writing of such objection and of the grounds thereof to such other person. 8. (1) The Assessment Committee shall hold meetings to hear objections to the Valuation List, and shall, fourteen days at least before holding any such meeting, except a meeting by adjournment, cause to be published notice of such meetings; and the Assessment Committee may at any such meeting hear and determine such objections or may, from time to time, adjourn any such meeting and adjourn or postpone the hearing or further hearing and Notice of assessment to be given in certain cases. Valuers may enter any premises. Notice of new building, etc. List to be deposited and open for inspection. Objections to List. Procedure for dealing with objections. Penalty. Committee may deliberate in private. Committee may direct further valuation and correct List. Appeals against a decision of Committee. determination of any such objections, and may direct notice in writing of any such objection to be given by the valuers or by the persons objecting to third parties before the further hearing thereof. When the ground of such objection is unfairness or incorrectness in the valuation of any premises in respect of which any person other than the person objecting is liable to be assessed, or the omission of any assessable premises from the Valuation List, the Assessment Committee shall not hear any objection to the Valuation List, unless such notice as aforesaid of such objection has been given to them and to sueh other person by the person objeeting, exeept when such other person by himself or some other person on his behalf consents to the hearing of such objection. (2) The Assessment Committee may, upon the hearing of any objection to the Valuation List, examine witnesses on oath and take evidence in writing. (3) Such witnesses shall be summoned under the hand of the President in the same manner, as nearly as circumstances permit, as witnesses at a trial in the Supreme Court. (4) Upon the hearing of objections to the Valuation List such person as the President may direct shall take down in writing a full record of the proceedings including the evidence of all witnesses examined on oath. 9. Any person who wilfully refuses to attend in obedience to a summons issued under the preceding paragraph, or to give evidence before the Assessment Committee or to produce any rent book, receipt for rent, lease, agreement or other document, which may be required to be produced before the Assessment Committee for the purpose of ascertaining the annual value of any assessable premises in the district shall be guilty of an offence against this Ordinance. 10. The Assessment Committee, after hearing the parties interested, shall have power to order the withdrawal of all persons during the deliberations of the Committee. 11. (1) The Assessment Committee may, whether any objection be or be not made to the Valuation List and after giving any known owner, occupier or mortgagee of the premises concerned an opportunity of being heard, make such alterations in the valuation of any premises included in the Valuation List, and may insert therein any assessable premises omitted therefrom, and may delete therefrom any premises which are not assessable, and may make such corrections in names, descriptions and particulars in the Valuation List, upon such information as to them may seem sufficient, and may employ a person to survey and value any assessable premises comprised in or omitted from the Valuation List, or may take such other means for ascertaining the correctness of the Valuation List as the Assessment Committee may think fit. (2) The decisions of the Assessment Committee shall not require the approval of the Council. (3) When the Assessment Committee has heard and determined all objections to the Valuation List and has made all alterations, insertions and corrections in the Valuation List, it shall approve the same and thereupon such Valuation List shall become a Valuation Roll. 12. (1) Any person who- (a) has appealed to the Assessment Committee and is aggrieved on account of its decision, or (b) is aggrieved by any alteration to the Valuation List made by the Assessment Committee of its own motion, may, at any time within fourteen days after the publication of the notice of the deposit of the Valuation Roll, appeal to a Magistrate having jurisdiction within the district. (2) The appellant shall give to the Assessment Committee seven clear days notice in writing of his intention to appeal and the grounds thereof. (3) The Magistrate shall hear and determine the appeal, and either allow or disallow the same, or make such order as shall be just. (4) The Magistrate shall, subject to this Ordinance, have the same powers, jurisdiction and authority with respect to such appeals and the proceedings therein and to the costs thereof as if the appeal were an ordinary suit. (5) Any person who has appealed to a Magistrate and is aggrieved on account of the decision on his appeal may, within fourteen days, appeal to the Supreme Court, whose decision shall be final. (6) Where the Magistrate orders the Valuation Roll to be amended, and no appeal has been lodged within the prescribed period, or, if an appeal has been lodged and the Supreme Court orders the Valuation Roll to be amended, the Assessment Committee shall cause the Valuation Roll to be amended in conformity with the order so made, and shall add to any such amendment the words " by order of the Court." PART H.-STANDING ORDERS OF THE CouNCIL. 1. A meeting of the Council shall be convened by the President on the second Saturday in every month, and at such other time as the President may appoint: Provided that the President shall convene a meeting within fourteen days whenever so requested in writing by any two or more Councillors. 2. At every meeting of the Council the President or, in his absence, the Deputy President shall preside: Provided that in the absence of both the President and the Deputy President the Council shall appoint one of the Councillors to preside. 3. All acts whatsoever hereby authorised or required to be done by the Council and all questions that may come before the Council shall be done and decided by the majority of votes: Provided that the Council shall not be disqualified from the transaction of business by reason of any vacancy or vacancies among the Councillors: Provided further that no business, except that of adjournment, shall be transacted unless there be present at least five Councillors. Section 38 (2). Meetings of the Council. Presiding Councillor. Voting. Quorum. 4. The President or Councillor presiding shall have an original vote, CaBting Vote. and, if upon any question the votes be equal, a casting vote. 5. The Council may from time to time out of their number appoint such Committees. and so many committees, either of a general or a special nature, and consisting of such number of Councillors as it shall think fit, for any purpose which the Council may think would be better regulated or managed by means of such committees: Provided that the proceedings of every such Committee shall, except as herein otherwise provided, be submitted to the Council for approval, and shall be subject to such approval. Minutes. Section 69. Section 70. 6. (1) Minutes of all proceedings of the Council shall be regularly kept by the Clerk of the Council, or, until the appointment of such an officer, such other person as the Council may appoint in that behalf, in a Minute Book kept for that purpose; and, at each meeting of the Council, the minutes of the last preceding meeting shall be read over and confirmed or amended, as the case may require, and shall be signed by the President or Councillor presiding. (2) The Minute Book shall be open to inspection at the office of the Clerk of the Council during office hours by any person whose name appears on the Voters List on payment of a fee of one shilling.