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Jersey Law 5/1946

PARISH RATE (ADMINISTRATION) () LAW, 1946. ______

A LAW to provide for the mode of levying rate in the parishes of the Island, for the assessment of rental values, for the making and collection of the rate, and in general for the due administration of matters relative thereto, sanctioned by Order of His Majesty in Council of the

6th day of NOVEMBER, 1946. ______

(Registered on the 23rd day of November, 1946). ______

STATES OF JERSEY. ______

The 25th day of June, 1946. ______

THE STATES, subject to the sanction of His Most Excellent Majesty in Council, have adopted the following Law: -

ARTICLE 1

DEFINITIONS

In this Law, unless the context otherwise requires, –

[“agricultural land” means any land used as arable, meadow or pasture ground only, land used for a plantation or a wood or for the growth of saleable underwood, land exceeding twenty perches in area used for the purpose of poultry or pig farming, market gardens, nursery grounds or orchards, but does not include land occupied together with a house as a park, gardens, 2

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

pleasure grounds or land kept or preserved mainly or exclusively for sport or recreation, or land under glass;]1

“draft list” has the meaning assigned to it in Article 12 (4);

[“land” means any land capable of actual occupation and, except in the definition of agricultural land, includes any houses, buildings and structures thereon or thereunder and land covered with water;]2

“occupier” means, in relation to any land, the person having the use of the land or, in the case of a person having such use as a servant or for the purpose of performing his duty to his employer, the employer of that person, and the expression “occupation” and references to parts of the verb “occupy” shall be construed accordingly;

“owner” means, in relation to any land, the person having the enjoyment of the land, either as owner or usufructuary owner or in the exercise of rights of dower, “franc veuvage”, seignioralty or otherwise, or, where the land is let under a lease passed before the Royal Court, the lessee under the lease, and the expression “ownership” and references to parts of the verb “own” shall be construed accordingly;

“” means the assembly of principals and officers of the parish;

“prescribed” means prescribed by order of the supervisory committee;

“rate” means the foncier rate and the occupier’s rate and includes any supplementary rate;

1 Definition inserted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957–1960, page 611). 2 Definition substituted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957–1960, page 612). 3

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“rate list” means the draft list as finally approved by the supervisory committee in pursuance of Article 16;

“ratepayer” means a person liable to rate in respect of land entered in the rate list.

ARTICLE 2

LEVY OF RATE TO MEET PAROCHIAL EXPENSES

(1) Where any Law authorises a rate termed the “foncier rate” and a rate termed the “occupier’s rate”, or either of them to be made and levied in the parishes of the Island for any year, those rates, or that rate, as the case may be, shall be made and levied in accordance with the provisions of this Law.

(2) The proceeds of the rate shall be applied in the payment of the general expenses of the parish in which it is made and levied and of expenses incurred in connexion with the relief and maintenance of the poor chargeable to that parish.

(3) If the proceeds of the rate levied in any year are more than sufficient for the purposes to which they are applicable in that year under paragraph (2) of this Article the surplus or part thereof may, if the parish assembly so decides, be appropriated to a reserve fund which may be allowed to accumulate or used for such purposes as the parish assembly may at any time decide,]3

ARTICLE 3

PERSONS LIABLE FOR FONCIER RATE AND EXTENT OF LIABILITY

(1) The persons liable to the payment of the foncier rate shall be the owners of the land in the parish and the liability of such person shall be determined in accordance with the rateable value of the

3 Paragraph inserted by Parish Rate (Administration) (Amendment No. 2) (Jersey) Law, 1971 (Volume 1970–1972, page 259). 4

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 land owned by him, assessed and computed in quarters in manner hereinafter provided.

(2) For the purposes of this Law, the owner of any land at the beginning of any year shall be treated as the owner of that land for the whole of that year.

(3) Where any land is unoccupied for any part of any year, the owner shall be entitled to recover from the parish such proportion of the total amount of the foncier rate paid by him in respect of that land for that year as the number of days during which that land is unoccupied bears to the total number of days in that year:

[Provided that repayment under this paragraph may be withheld unless the owner proves to the satisfaction of the that the right to occupy the land has not been unreasonably refused to any other person.]4

(4) Where the character of any land has been so altered by the occupier thereof in such a manner as to increase the rental value thereof, the owner shall be entitled to recover from the occupier the difference between the amount of the foncier rate paid by him in respect of that land and the amount thereof which would have been payable by him if the character of the land had not been so altered as aforesaid.

(5) Where the ownership of any land is transferred during any year, the transferor shall be entitled to recover from the transferee such proportion of the total amount of the foncier rate paid by him in respect of that land for that year as the number of days from the date of transfer to the end of that year bears to the total number of days in that year.

(6) In the payment of any interest or other amount due in respect of any charge on any land, the payor shall be entitled to deduct and retain five per centum of such interest or other amount:

4 Proviso inserted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957– 1960, page 612). 5

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Provided that no such deduction shall be made in the case of rentes due to His Majesty, to any public or parochial authority or to the Don Baudains.

ARTICLE 4

PERSONS LIABLE FOR OCCUPIER’S RATE AND EXTENT OF LIABILITY

(1) The persons liable to the payment of the occupier’s rate shall be the occupiers of land in the parish and the liability of each such occupier shall be determined in accordance with the rateable value of the land occupied by him, assessed and computed in quarters in manner herinafter provided:

[Provided that, in the case of a house or part of a house let at a rent which includes payment for the use of furniture, the person by whom the right of occupation is granted to the occupier shall be liable for the payment of the occupier’s rate, but that person shall be entitled to recover from the occupier the amount of the occupier’s rate or such part thereof as may be agreed between them.]5

(2) For the purposes of this Law, the person being the first in occupation of any land in any year shall be treated as the occupier of that land for the whole of that year.

(3) Where any land is unoccupied for any part of any year the occupier shall be entitled to recover from the parish such proportion of the total amount of the occupier’s rate paid by him in respect of that land for that year as the number of days during which that land is unoccupied bears to the total number of days in that year.

5 Proviso inserted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957– 1960, page 612). 6

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ARTICLE 5

EXEMPTIONS FROM FONCIER RATE

(1) The following land shall be exempt from foncier rate –

(a) churches, churches, chapels, meeting houses and other premises exclusively appropriated to public religious worship, and cemetries;

(b) presbyterial houses and lands;

(c) dwelling-houses, with the buildings and land appertaining thereto, owned by religious bodies and occupied exclusively by officiating ministers or caretakers of churches or chapels;

(d) land owned by His Majesty;

(e) land owned by any department of His Majesty’s Government and used exclusively in His Majesty’s service;

(f) land owned by any public or parochial authority and used exclusively for public or parochial purposes;

(g) land under the administration of the Public Instruction Committee;

(h) land owned by the Don Baudains;

(i) common land.

(2) It shall be the duty of the owner of any land exempt from foncier rate under this Article, within the first fifteen days of each year, to deliver to the Constable of the parish in which that land is situate – 7

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(a) a statement of the interest and other amounts due during the preceding year in respect of charges on that land from which a deduction is authorised under Article 3(6) of this Law; and

(b) a remittance of the amount so authorised to be deducted.

ARTICLE 6

EXEMPTIONS FROM OCCUPIER’S RATE

The following land shall be exempt from occupier’s rate –

(a) churches, district churches, chapels, meeting houses and other premises exclusively appropriated to public religious worship, and cemetries;

(b) land occupied by His Majesty or by any department of His Majesty’s Government and used exclusively in His Majesty’s service;

(c) land occupied by any public or parochial authority and used exclusively for public or parochial purposes, [but excluding land in the occupation of any employee of any such authority].6

ARTICLE 7

ASSESSMENT COMMITTEES

(1) There shall be an assessment committee for every parish, with the exception of the parish of for which there shall be four assessment committees, namely, for the Canton de Haut and Canton de Bas de la de la Ville, for the Vingtaine du Rouge Bouillon, for the Vingtaine du Bas du Mont-au-Prêtre and for the remaining of the parish.

6 Words inserted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957– 1960, page 613). 8

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(2) Each assessment committee shall consist of five persons, except those of the parish of Saint Helier which shall each consist of three persons.

(3) Within the first fifteen days of the year nineteen hundred and forty-seven, and of every third year thereafter, the parish assemblies shall elect, for their respective parishes, members of assessment committees to exercise the powers conferred, and to perform the duties imposed, upon such members by this Law.

(4) The provisions of the First Schedule to this Law, in so far as they are applicable, shall have effect with respect to assessment committees.

ARTICLE 8

SUPERVISORY COMMITTEE

(1) There shall be a supervisory committee for the Island, consisting of the twelve .

(2) The supervisory committee [shall]7 take such steps as it thinks fit for promoting uniformity in the principles and practice of rating and for assisting assessment committees in the performance of their functions under this Law, and, for this purpose, the supervisory committee shall have power to hold conferences with persons respresenting assessment committees and to bring to the notice of any Constable or assessment committee any conclusions arrived at or recommendation made by the supervisory committee or at any such conference.

(3) The supervisory committee may, in the performance of its functions under this Law, obtain the advice and assistance of competent persons and may make payments for the services of those persons.

7 Word substituted by Parish Rate (Administration) (Amendment) (Jersey) Law, 1960 (Volume 1957–1960, page 613). 9

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(4) Any expenses incurred under this Law by the supervisory committee shall be charged on all the parishes in proportions to be determined by that committee.

(5) The provisions of the First Schedule to this Law, in so far as they are applicable, shall have effect with respect to the supervisory committee.

ARTICLE 9

DUTY TO FURNISH INFORMATION TO SUPERVISORY COMMITTEE

Every assessment committee and every Constable shall furnish to the supervisory committee all information which the supervisory committee may require for the due discharge of its functions under this Law and which it is in the power of the assessment committee or Constable to furnish.

ARTICLE 10

RETURNS

(1) In the month of January in each year, each Constable shall serve a notice on every owner of land in his parish, requiring him to make a return in the form required by the notice containing such particulars as may reasonably be required for the purpose of carrying out this Law.

(2) Without prejudice to the provisions of paragraph (1) of this Article, a Constable may at any time serve a notice on the owner, occupier or lessee of, or any other person having any right or interest in, any land in his parish, requiring him to make a return in the form required by the notice containing such particulars as may reasonably be required for the purpose of carrying out this Law.

(3) Every person on whom a notice to make a return is served under this Article shall, within fifteen days after the service of the 10

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 notice, make a return in the form required by the notice and deliver it in manner so required to the Constable.

(4) If any person on whom a notice is served under this Article fails without reasonable cause to comply with the notice, he shall be liable in respect of each offence to a fine not exceeding five pounds sterling and to a further fine not exceeding ten shillings for each day during which the default continues after conviction.

(5) If any person wilfully makes or causes to be made a return under this Article which is false in any material particular, he shall be liable in respect of each offence to a fine not exceeding fifty pounds sterling and he may be deprived of his electoral rights for a period not exceeding three years.

ARTICLE 11

NOTIFICATION OF TRANSFER OF OWNERSHIP OF LAND

Where the ownership of any land is transferred, it shall be the duty of the transferor, not later than the first day of January next following the date of the transfer, to give notice in writing of such transfer to the Constable of the parish in which that land is situate and such notice shall contain the full name and address of the transferee and a description of the land transferred.

ARTICLE 12

ASSESSMENTS

(1) The Constable shall, as soon as may be after the delivery of the returns made in pursuance of Article 10 of this Law, transmit them to the appropriate assessment committee.

(2) Upon receipt of the said returns, the assessment committee shall assess the rental value and compute the rateable value of all land (excepting that exempt from rate) within its parish or district, as 11

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 the case may be, in accordance with the rules set out in the Second Schedule to this Law.

(3) Where the name of any person liable to be rated is not known, it shall be sufficient to assess him to rate by the description of “owner” or “occupier”, as the case may be, of the land (naming it) in respect of which the assessment is made, without further name or description.

(4) The assessment committee shall, not later than the thirty-first day of May in each year, prepare a list (in this Law referred to as “the draft list”) showing the names of the owners and the occupiers of all land within its parish or district, as the case may be, the designation of the land, the rental value thereof and the rateable value thereof as assessed and computed in accordance with the provisions of this Article and shall forthwith deliver the draft list, together with the returns, to the Constable.

ARTICLE 13

POSTING OF DRAFT LIST AND NOTICE OF ASSESSMENT

(1) As soon as may be after the receipt of the draft list, the Constable shall make it available for inspection, without payment, for a period of not less than two hours on each of seven consecutive days (Sunday excluded) and shall publish a notice stating the place and times at which the said list may be inspected and the latest date on which and the mode in which objections to the said list may be made, and shall give notice in the prescribed form to the owners and the occupiers of all land specified in the said list of the particulars therein relating to them:

Provided that it shall not be necessary to give such notice as aforesaid to any owner or occupier where the particulars so notifiable remain unchanged from those notified to him in a preceding year.

(2) Immediately on the expiration of the said period of seven days, the Constable shall transmit the draft list to the supervisory committee. 12

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

ARTICLE 14

OBJECTIONS TO DRAFT LIST

(1) Where the owner or occupier of any land, or the Constable, is aggrieved by the incorrectness or the unfairness of any matter relating to that land in the draft list, he may lodge an objection with the supervisory committee at any time before the expiration of ten days from the day on which the draft list was first made available for inspection.

(2) A notice of objection shall be in the prescribed form and shall specify the grounds of objection.

(3) The supervisory committee shall, within fourteen days after the day on which the objection is lodged, cause a copy thereof to be sent to each of the following persons, not being the objector, that is to say, –

(a) to the Constable;

(b) to the assessment committee;

(c) where the objection is in respect of foncier rate, to the owner of the land to which the objection relates;

(d) where the objection is in respect of occupier’s rate, to the occupier of the land to which the objection relates.

ARTICLE 15

REVISION OF DRAFT LIST

(1) The supervisory committee shall hold meetings for considering objections made to the draft list in accordance with the provisions of this Law, and, on the consideration of any objection, the Constable, the owner or the occupier, as the case may be, of the land to 13

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 which the objection relates, and any agent duly authorised on behalf of any of them, shall be entitled to appear and to be heard:

Provided that the supervisory committee may at any such meeting consider any objection, although notice thereof has not been given in accordance with this Law, if the persons to whom copies of the notice of objection are required by this Law to be given consent to the consideration of the objection.

(2) The supervisory committee shall, at least seven days before the date on which any objection is to be heard, cause notice of the date to be given to the objector and to the persons to whom copies of the notice of objection are required by this Law to be given.

(3) No person, being a party to the objection or a member of an assessment committee, shall be present while the supervisory committee is considering its decision on an objection.

(4) The supervisory committee shall, forthwith after determining an objection, send notice of its decision to the owner or the occupier, as the case may be, of the land affected and to the Constable.

ARTICLE 16

FINAL APPROVAL OF LIST

The supervisory committee shall, not later than the thirty-first day of July in each year, revise the draft list in accordance with its decisions on objections and finally approve the draft list and append thereto a declaration of approval and certificate of compliance with this Law in so far as objections are concerned, signed by three members of the committee present at the meeting at which the list is so approved and shall forthwith, after approving the list, cause it to be transmitted to the Constable:

Provided that the supervisory committee may, at its discretion, hear and determine any objection to the draft list after finally approving it and, in such case, the relative revision of the list shall be made by the 14

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

Constable on receipt of the notice sent to him in accordance with the provisions of paragraph (4) of Article 15 of this Law.

ARTICLE 17

APPROVAL OF PARISH RATE

As soon as may be after the final approval of the rate list, the Constable shall present his accounts and estimates to the parish assembly which shall thereupon approve a rate for the current year and that rate shall be deemed to be made on the date on which it is approved.

ARTICLE 18

POWER TO MAKE SUPPLEMENTARY RATE

A parish assembly may at any time make a supplementary rate if it thinks it necessary to do so having regard to the requirements of the parish.

ARTICLE 19

LEVY OF PARISH RATE

(1) Every rate shall be levied within the two months next following the date on which it is approved and it shall be a sufficient demand for payment of the rate to serve on the person by whom it is due a demand note in the prescribed form containing such particulars as may be prescribed.

(2) The Constable shall have power to reduce or remit the payment of the rate due by any person on account of the poverty of such person.

ARTICLE 20

LIABILITY IN RESPECT OF ARREARS OF RATE 15

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

(1) A “tenant après décret” or “tenant après dégrèvement” shall be liable for the payment of the foncier rate due in respect of the land foreclosed and having become due and payable within twelve months next before the date of the Act of the Court authorising the “décret” or “dégrèvement” or at any time thereafter.

(2) Where the Royal Court has granted –

(a) an application made by any person to place his property under the control of the Court (“de remettre ses biens entre les mains de la Justice”); or

(b) an application for the holding of a “bénéfice d’inventaire” on the estate of any deceased person; the “autorisés” or the , as the case may be, shall pay, out of the property of such person or the estate of such deceased person, any rate due by such person or deceased person at the time of the granting of the application and having become due and payable within twelve months next before that time.

(3) In the event of any “dégrèvement”, “réalisation”, “désastre”, bankruptcy or composition with creditors, the rate due for the year in which that event occurs as well as that due for the preceding year shall rank for payment pari passu with other privileged debts and in priority to all other debts.

(4) Where in any year the ownership of any land is transferred, the transferee shall be liable for the payment of such part of the foncier rate due in respect of that land for that year as shall not have been paid by the former owner.

ARTICLE 21

SUMMARY OF RATE LIST TO BE PRINTED

The Constable shall cause to be printed a summary of the rate list showing the names and addresses of the ratepayers in the parish with 16

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 the total number of quarters of foncier rate, the total number of quarters of occupier’s rate and the total number of quarters of the two said rates to which each such ratepayer is liable.

ARTICLE 22

REPRESENTATION OF BODIES

(1) Any body liable to rate may, in the month of January in any year, notify the Constable of the name of the person, being a member of the body, which it desires to be entered in the rate list as that of the representative of the body, and that person shall be entitled to represent the body in all matters in which it is entitled to representation by virtue of this Law.

(2) In this Article “body” means any body corporate and any professional, commercial or industrial unincorporated body.

[ARTICLE 23

MEMBERSHIP OF PARISH ASSEMBLY

(1) Every person shall be a member of the parish assembly of the parish in which he resides if and so long as he is registered as an elector in that parish in accordance with the provisions of the Franchise (Jersey) Law, 1968,8 as amended.9

(2) Every person, being of full age and having neither a curator nor an attorney without whom he may not transact in matters real or personal, shall be a member of the parish assembly of the parish in which he is a rate payer if and so long as his liability to rate in that parish is not less than fifty quarters:

Provided that, in the case of persons jointly liable to rate, only that one of them whose name is first entered in the return made under

8 Volume 1968–1969, page 83. 9 Tome 1968–1969, pages 426 and 647 and Volume 1970–1972, pages 53 and 333. 17

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

Article 10 of this Law in relation to the land jointly held shall be eligible for membership of the parish assembly in respect of that land.

(3) In paragraph (2) of this Article “person” includes the representative of a body within the meaning of Article 22 of this Law, notified in accordance with the provisions of that Article.]10

ARTICLE 24

POWER OF SUPERVISORY COMMITTEE TO MAKE ORDERS

(1) The supervisory committee may make orders –

(a) prescribing the form of any demand note, draft list, rate list, return, notice or other document which is required to be used under or for the purposes of this Law;

(b) prescribing anything which is by this Law to be prescribed;

(c) generally for the purpose of carrying this Law into effect.

(2) Every order made under this Article –

(a) shall come into force on the date prescribed thereby;

(b) may be amended or revoked by a subsequent order;

(c) shall remain in force until revoked; and

(d) shall be laid before the States as soon as may be after it is made, and if the States, within the period of twenty-one days beginning with the day on which any such order is laid before them, resolve that it be annulled, it shall cease to have effect, but without prejudice to anything previously done thereunder or to the making of any new order.

10 Article substituted by Parish Rate (Administration) (Amendment No. 3) (Jersey) Law, 1975 (Volume 1975–19–, page 17). 18

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(3) The of the States shall cause every order made under this Article to be printed and shall cause to be published a notice stating that the order has been made, the date of the coming into force thereof and the place at which printed copies thereof may be purchased.

ARTICLE 25

PUBLICATION OF NOTICES

Notices required to be published in pursuance of this Law shall be published in two newspapers circulating in the Island, one being a publication in French and the other a publication in English.11

ARTICLE 26

SERVICE OF NOTICES, &C

(1) Any notice, demand note or other document required or authorised to be sent or served under or for the purposes of this Law may be sent or served either –

(a) by delivering it to the person to or on whom it is to be sent or served; or

(b) by leaving it at the usual or last known place of abode of that person or, in the case of a company, at its registered office or its principal place of business;

(c) by forwarding it by post addressed to that person at his usual or last known place of abode or, in the case of a company, at its registered office or its principal place of business;

(d) by delivering it to some person on the premises to which it relates or, if there is no person on the premises, then by fixing it on some conspicuous part of the premises; or

11 See Official Publications (Jersey) Law, 1960 — Art. 2 (Volume 1957–1960, page 572). 19

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(e) without prejudice to the foregoing provisions of this paragraph, where the land to which the document relates is the place of business of the person to or on whom it is to be sent or served, by leaving it at, or by forwarding it by post addressed to that person at, the said place of business.

(2) Any notice, demand note or other document by this Law required or authorised to be served on the owner or occupier of any land may be addressed by the description of “owner” or “occupier” of the land (naming it) without further name or description.

ARTICLE 27

INSPECTION OF RATE LISTS

(1) Any ratepayer (being a ratepayer in the parish to which the rate list relates) may at all reasonable times, without payment, inspect and take copies of and extracts from any rate list:

Provided that this Article shall not apply in the case of any rate list more than three years old.

(2) In this Article “ratepayer” includes an occupier who pays a rent inclusive of rates and also includes any person authorised by a ratepayer to act on his behalf under this Article.

ARTICLE 28

PENALTIES

A person guilty of an offence under this Law for which no special penalty is provided shall be liable to a fine not exceeding ten pounds sterling.

ARTICLE 29

SHORT TITLE 20

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This law may be cited as the Parish Rate (Administration) (Jersey) Law, 1946. 21

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

FIRST SCHEDULE

(Articles 7(4) and 8(5))

PROVISIONS WITH RESPECT TO ASSESSMENT AND SUPERVISORY COMMITTEES

1. In this Schedule, unless the context otherwise requires, “committee” means an assessment committee or the supervisory committee.

2. Subject to the provisions of this Law, the proceedings and place of meeting of a committee shall be such as the committee may determine, and meetings of the committee may be held at different places from time to time as the committee thinks proper having regard to the public convenience:

Provided that the place of meeting of an assessment committee shall be within the parish for which it is appointed.

3. The quorum of the supervisory committee shall be such, not being less than five, as the said committee may determine.

4. Subject to the provisions of paragraph 5 of this Schedule, the chairman at any meeting of a committee shall, in the case of an equal division of votes, have a second or casting vote.

5. If, in the matter of an assessment of rental value, there is any difference in such assessment between the members of the committee, the mean assessment shall be taken.

6. The proceedings of a committee shall not be invalidated by any vacancy among its members or by any defect in the election or qualification of any member thereof.

7. The minutes of the proceedings of a committee shall be kept in a book provided for that purpose, and a minute of those 22

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 proceedings signed at the same or next subsequent meeting of the committee by the person acting as chairman at the meeting at which the minute is signed, shall be received in evidence without further proof.

8. Until the contrary is proved, a committee shall be deemed to have been duly constituted and to have had power to deal with any matter referred to in its minutes.

9. Members of assessment committees shall hold office until their places are filled by newly-elected members, but any member of an assessment committee shall be re-eligible.

10. A person shall be disqualified for election to or membership of an assessment committee of any parish –

(a) if he is related to any other member of that committee within and including the degree of relationship of first cousin;

(b) if he is a paid employee of that parish;

(c) if he has not his permanent residence in that parish.

11. Members of assessment committees shall, on election, take oath before the Royal Court well and faithfully to discharge their duties under this Law.

12. If any member of an assessment committee refuses to take the required oath or on a casual vacancy occurring in an assessment committee by reason of the death, resignation or disqualification of a member or otherwise, another member shall immediately be elected in his place and the person so elected shall hold office until the time when the person in whose place he is elected would normally have gone out of office.

13. A member of a committee shall not be qualified to act on the hearing or determination of or otherwise in connexion with any 23

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 matter relating to any land in which he is interested as owner, occupier or otherwise.

14. Members of assessment committees shall be entitled to receive remuneration for their services at meetings of the said committee at the rate of ten shillings per day. 24

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SECOND SCHEDULE

(Article 12(2))

RULES FOR THE ASSESSMENT OF RENTAL VALUE AND COMPUTATION OF RATEABLE VALUE

[1.-(1) Except in a case to which sub-paragraph (2) of this paragraph applies, the rental value of the land shall be the rent at which it might reasonably be expected to let from year to year if the tenant undertook to pay the usual tenant’s rates and if the landlord undertook to bear the costs of repairs and insurance and any other expenses necessary to maintain the land in a state to command that rent.

(2) In the case of land let at a rent, the rent shall, for the purposes of foncier rate, be taken as the rental value thereof unless for any reason such rent represents more or less than the full consideration for the enjoyment of the land:

Provided that where separate parcels of the land are let to the same person at separate rents, the assessments of those parcels shall be made on the basis of the total of those rents instead of on the basis of the individual rents at which they are let.

(3) For the avoidance of doubt, it is hereby declared that, in the case of land let at a rent, the assessment committee shall not be bound, for the purposes of occupier’s rate, to assess the rental value of the land at the amount of the rent.]12

2. Where, in the return made in respect of any land in pursuance of a notice served under paragraph (1) of Article 10 of this Law, a declaration has been made of the amount of the annual interest of the rentes charged on that land from which a deduction is not authorised under paragraph (6) of Article 3 of this Law, there shall be deducted from

12 Paragraph substituted by Parish Rate (Administration) (Jersey) Law, 1960 (Volume 1957–1960, page 613). 25

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946 the rental value of that land, for the purposes of foncier rate, an amount equal to five per centum of such annual interest.

[3.-(1) Subject to the provisions of this paragraph, a rental value of one pound shall be computed as a rateable value of one quarter.

(2) In the case of agricultural land, a rental value of two pounds shall be computed as a rateable value of one quarter –

(a) for the purposes of occupier’s rate; and

(b) for the purposes of foncier rate if the land is occupied together with a house and buildings.

(3) For the purposes of occupier’s rate, the rateable value of houses and buildings of which the rental value has been assessed at under two hundred pounds shall be computed in accordance with the scale set out in the Third Schedule to this Law.

(4) In computing rateable value, a fraction of one quarter shall be reckoned as one quarter.

4. Reductions from the rateable value of houses and buildings shall be made as follows –

(a) a reduction of twenty per centum in respect of the costs of interior decoration; and

(b) a reduction of thirty per centum in respect of the costs of other repairs; the reductions being made from rateable value for the purposes of foncier rate or of occupier’s rate according to whether those costs are payable by the owner or the occupier.]13

13 Paragraphs substituted by Parish Rate (Administration) (Jersey) Law, 1960 (Volume 1957–1960, page 614). 26

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

[THIRD SCHEDULE

(Paragraph 3(3) of Second Schedule)

COMPUTATION OF RATEABLE VALUE

Rental Rateable Rental Rateable value value value value

1–14 1 94 45 15–20 2 95 46 21–24 3 96 47 25–28 4 97 48 29–31 5 98 49 32–34 6 99–100 50 35–37 7 101 51 38–40 8 102 52 41–42 9 103 53 43–44 10 104 55 45–46 11 105 56 47–48 12 106 57 49–50 13 107 58 51–52 14 108 59 53–54 15 109 60 55–56 16 110 61 57–58 17 111 62 59–60 18 112 63 61 19 113 64 62–63 20 114 65 64 21 115 67 65–66 22 116 68 67 23 117 69 68–69 24 118 70 70 25 119 71 71–72 26 120 72 73 27 121 74 27

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

74 28 122 75 75–76 29 123 76 77 30 124 77 78 31 125 79 79–80 32 126 80 81 33 127 81 82 34 128 82 83 35 129 84 84 36 130 85 85–86 37 131 86 87 38 132 88 88 39 133 89 89 40 134 90 90 41 135 92 91 42 136 93 92 43 137 94 93 44 138 95 139 97 169 143 140 98 170 145 141 100 171 147 142 101 172 148 143 103 173 150 144 104 174 152 145 106 175 154 146 107 176 155 147 108 177 157 148 110 178 159 149 111 179 161 150 113 180 162 151 114 181 164 152 116 182 166 153 117 183 168 154 119 184 170 155 121 185 172 156 122 186 173 157 124 187 175 158 125 188 177 159 127 189 179 160 128 190 181 28

Jersey Law 5/1946 Parish Rate (Administration) (Jersey) Law, 1946

161 130 191 183 162 132 192 185 163 133 193 187 164 135 194 189 165 137 195 191 166 138 196 192 167 140 197 194 168 142 198 196 199 198]14

14 Schedule substituted by Parish Rate (Administration) (Jersey) Law, 1960 (Volume 1957–1960, page 616).