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单词 Land improvements
释义 土地增益
The value of all works actually effected to particular land. Specifically, activities relating to land, such as clearing by removing timber or stone, improving soil fertility, restoring the land surface, reclaiming land by draining or filling together with retaining walls, or by installing underground drains, all constitute land improvements: The Royal Hong Kong Golf Club v The Cmr or Rating & Valuation [1977] HKLTLR 236. Machinery, whether fixed to land or not, does not constitute land improvements: Rating Ordinance (Cap 116) s 8. See also Capital improvement; Improvement.
就特定土地實際作出的工程之價值。明確地,有關土地的活動,如移走木材或石頭從而作出清理,增進泥土的肥力,回復土地表面狀態,通過排水或填土,並同時以擋土牆恢復土地,或設置地下排水渠,這一切均構成土地增益:The Royal Hong Kong Golf Club v The Cmr or Rating & Valuation [1977] HKLTLR 236。不論是否牢固於土地上,機械並不構成土地增益:《差餉條例》(第116章)第8條。另見 Capital improvement; Improvement。
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更新时间:2024/10/27 5:21:58