CDL Properties Ltd v Chief Assessor: Property Tax Assessment, Annual Value, and Valuation Review Board Powers
CDL Properties Ltd ("CDL") appealed to the High Court of Singapore against the decisions of the Valuation Review Board regarding the annual values and effective dates for property tax charged on 115 units and two subdivided units in Republic Plaza. CDL argued that the Board erred in amending the annual values, dismissing their appeal for a lower valuation on the two units, not ordering interest on the tax refund, and not awarding costs. The High Court dismissed the appeal, upholding the Board's decisions and ordering CDL to pay costs.
1. Case Overview
1.1 Court
High Court1.2 Outcome
Appeal dismissed with costs.
1.3 Case Type
Tax
1.4 Judgment Type
Grounds of Decision
1.5 Jurisdiction
Singapore
1.6 Description
CDL Properties Ltd appeals against property tax assessments. The court examines the Valuation Review Board's power to amend annual values and award interest.
1.7 Decision Date
2. Parties and Outcomes
| Party Name | Role | Type | Outcome | Outcome Type | Counsels |
|---|---|---|---|---|---|
| Chief Assessor | Defendant, Respondent | Government Agency | Judgment for Respondent | Won | Julia Mohamed of Inland Revenue Authority of Singapore |
| Another | Defendant, Respondent | Other | Judgment for Respondent | Won | Julia Mohamed of Inland Revenue Authority of Singapore |
| CDL Properties Ltd | Plaintiff, Appellant | Corporation | Appeal Dismissed | Lost |
3. Judges
| Judge Name | Title | Delivered Judgment |
|---|---|---|
| Kan Ting Chiu | Judge | Yes |
4. Counsels
| Counsel Name | Organization |
|---|---|
| Julia Mohamed | Inland Revenue Authority of Singapore |
| Sunit Chhabra | Allen & Gledhill LLP |
| Tang Siau Yan | Allen & Gledhill LLP |
| Delphie Ann Gomez | Allen & Gledhill LLP |
4. Facts
- CDL owns Republic Plaza.
- The Chief Assessor proposed to increase the annual value of 115 units in Republic Plaza.
- The proposed increase was from $4.20 psf/mth to $11 psf/mth.
- The effective date of the proposed increase was 1 January 2007.
- CDL appealed to the Board, arguing for a lower annual value of $7 psf/mth.
- The Board set the annual value at $7 psf/mth until the Notice Dates and $11 psf/mth thereafter.
- CDL appealed the Board's decision to the High Court.
5. Formal Citations
- CDL Properties Ltd v Chief Assessor and another, OS No 511 of 2009, [2011] SGHC 31
- CDL Properties Ltd v Chief Assessor and another, Civil Appeal No 29 of 2011, [2012] SGCA 1
6. Timeline
| Date | Event |
|---|---|
| Chief Assessor proposed to increase the annual value for the units. | |
| Chief Assessor issued notices under s 20(1) of the Property Tax Act. | |
| Chief Assessor issued notices under s 20(1) of the Property Tax Act. | |
| Two units in RP were subdivided from one of the 115 units. | |
| Valuation Review Board Appeal Nos. 54–168 of 2008 and Valuation Review Board Appeal Nos. 172–173 of 2008 were filed. | |
| The appeals were heard by the Board. | |
| Affidavit of Lee Lai Ging dated. | |
| Judgment reserved. |
7. Legal Issues
- Amendment of Valuation List
- Outcome: The court held that the Board has the power to amend the Valuation List as it thinks proper, including setting different effective dates for annual value changes.
- Category: Substantive
- Valuation Methodology
- Outcome: The court found that the Board did not err in considering both short-term and long-term leases when determining the annual value.
- Category: Substantive
- Admissibility of Evidence
- Outcome: The court held that the Board did not err in relying on the Table of Average Grade A Office Rental for 2007, as the sources were disclosed and the Appellant did not object to its introduction.
- Category: Procedural
- Award of Interest
- Outcome: The court found no basis to criticize the Board's decision not to award interest, as the Appellant did not request it during the Board hearing.
- Category: Procedural
- Award of Costs
- Outcome: The court found no basis to allege that the Board had erred in the exercise of its discretion regarding the award of costs.
- Category: Procedural
8. Remedies Sought
- Lower annual value assessment
- Interest on tax refund
- Award of costs
9. Cause of Actions
- Appeal against property tax assessment
10. Practice Areas
- Tax Litigation
- Real Estate Law
11. Industries
- Real Estate
12. Cited Cases
| Case Name | Court | Affirmed | Citation | Jurisdiction | Significance |
|---|---|---|---|---|---|
| R v South Straffordshire Waterworks Co | Queen's Bench Division | Yes | (1885) 16 QBD 359 | England and Wales | Cited to define the term of a lease 'from year to year' in the context of annual value assessment. |
| R v Paddington Valuation Officer ex parte Peachy Property Corporation Limited | Queen's Bench | Yes | [1966] 1 QB 380 | England and Wales | Cited to define the term of a lease 'from year to year' in the context of annual value assessment. |
13. Applicable Rules
| Rule Name |
|---|
| No applicable rules |
14. Applicable Statutes
| Statute Name | Jurisdiction |
|---|---|
| Property Tax Act (Cap 254, 2005 Rev Ed) | Singapore |
| s 20(1) of the Property Tax Act (Cap 254, 2005 Rev Ed) | Singapore |
| s 6(1) of the Property Tax Act | Singapore |
| s 6(2)(a) of the Property Tax Act | Singapore |
| s 6(2)(b) of the Property Tax Act | Singapore |
| s 33(1)(a) of the Property Tax Act | Singapore |
| s 33(1)(b) of the Property Tax Act | Singapore |
| s 2 of the Property Tax Act | Singapore |
15. Key Terms and Keywords
15.1 Key Terms
- Annual value
- Property tax
- Valuation List
- Notice Dates
- Republic Plaza
- Chief Assessor
- Valuation Review Board
15.2 Keywords
- Property tax assessment
- Annual value
- Valuation Review Board
- Republic Plaza
- Singapore
- Real estate valuation
17. Areas of Law
| Area Name | Relevance Score |
|---|---|
| Property Tax | 75 |
| Property Law | 60 |
| Valuation of Property | 50 |
| Administrative Law | 40 |
16. Subjects
- Property Tax
- Valuation
- Real Estate