s 3–s 5 · 3 sections
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Appointment of Comptroller and Chief Assessor
3.—(1) The Minister must appoint fit and proper persons to be the Comptroller of Property Tax and the Chief Assessor and may also appoint such number of Deputy Comptrollers and Assistant Comptrollers of Property Tax as may be necessary.
(2) A Deputy Comptroller and an Assistant Comptroller of Property Tax have, subject to the directions of the Comptroller, all the powers conferred by this Act on the Comptroller except the powers conferred by sections 6 and 39.
Responsibility of Comptroller
4.—(1) The Comptroller is responsible generally for the carrying out of the provisions of this Act (except in relation to such functions and duties as may be assigned to the Street and Building Names Board under this Act) and for the collection of property tax and must pay all amounts collected in respect thereof into the Consolidated Fund.[23/2010]
(2) The Chief Assessor is responsible for the assessment of the annual values of properties for the purposes of this Act.
(3) The Comptroller must not amend or otherwise vary any annual value ascribed to any property by the Chief Assessor.
Delegation of powers
5. The Comptroller and the Chief Assessor may, subject to such conditions or restrictions as they think fit, delegate to any person having official duty or being employed in the administration of this Act all or any of the powers, functions and duties by this Act vested in them respectively.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
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