[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 Deletion
Only the owner or the occupier of the tenement concerned may object to the deletion from the Valuation List and/or Government Rent Roll.
2. Valuation List/Government Rent Roll
Where a tenement is deleted from the Valuation List, the tenement may still be included in the Government Rent Roll for Government rent purposes.
3. 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 Deletion. 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.
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. Multiple Submissions
If you wish to submit more than one Form e-R23B in this session, please click "Submit Another Form e-R23B" after every submission. Some of your particulars previously provided will be automatically retained for the next submission.
6. Enquiries
For general enquiries, please telephone our 24-hour general enquiry hotline at
2152 0111 (handled by "1823").
