 Any overpayment resulting from a reduction of the rateable value will be adjusted in subsequent rates demands.Section 36 of the Rating Ordinance authorises exemptions from liability for rates.Section 36(1) exempts specific classes of tenement from assessment to rates whereas sections 36(2) and 36(3) give the Governor-in-Council, and the Governor, respectively, power to exempt classes of tenements or areas, and individual tenements from payment of rates.