 The District Court has jurisdiction to hear and determine any action for the recovery of any sum which is declared by any enactment to be recoverable as a civil debt if the amount claimed does not exceed $1,000,000.The District Court is empowered to adjudicate an appeal even if the amount of refund claimed exceeds the jurisdiction of the District Court.Rateable value, the basis of assessment, is defined in Section 7(2) of the Rating Ordinance as