On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 30/03/1987.
14.
—(1) When any work has been constructed under this Act, the lands benefited and the proprietors thereof shall, upon the expiration of the period of 10 years limited for the repayment of the cost of construction of the work, be severally bound and liable to an annual rate not exceeding 50 cents per annum per 4,047 square metres for the maintenance of the work.
(2) The rate referred to in subsection (1) shall be assessed upon each holding benefited by the work, including State lands, by the Collector of Land Revenue within one year from the expiration of that term of 10 years, and that assessment may be revised by him once in every 5 years.
(3) A copy of every assessment or revised assessment shall be served on each of the proprietors by whom the rate is payable.
(4) The rate so assessed shall be due and payable in respect of each holding on 1st January in each year, and may be added to the assessment, if any, payable to the Comptroller of Property Tax in respect of the land under the Property Tax Act [Cap. 254] and collected together with that assessment.