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ASSESSMENT COURT.

KEXOERA OBJECTIONS. -■-" ■ The ■ adjourned hearing of objections from Bemuera JF?- S ._ resumed- yesterday afternoon,when L7H- Leonard asked-that the valuation of £2300 placed on nearly four acres of property in Victoriaavenue be reduced to £1800. The'unimproved value, had been assessed at £1000, and the improvements at £1300, ami the objector asked for" £200 off the first assessment and £300 off the second." The objector complained that the roads about his -property- had not yet been.- opened up. Cross-examined, he -admitted €lbat when" offering "the property for "sale "last year' he had feed a reserve price of £2500. The Court reduced the assessment to £850 (unimproved value) and in £1085 (improvements). The'valuation on another block of land, was zednced from £450 to £425. -A spfffOLAß CASE. _ \ "An interesting legal point ~wa3. raised , "in the case in which Fred Earl, one of the lessees of the recreation reserve facing Market-road, Kemuera, objected to. the assessment. The property was of 24'acresLiand belonged to .the Wlworth. -Institute.- "The lessees' interest raj assessed at. £4400.. to which objection was raised. It was stated that the property had been taken over by the objectors as a, recreation reserve for-the benefit of the inhabitants of Eemuera.^ "air rental 6£ £118 for the.first 14 years arid £177- for the. next seven years There were restrictions as to the use of the reserve. The lease provided that it should be. used for certain specified 'games, and that no profit should be derived irom its use. There was. also the normal restriction against assigning-or sub-letting the grounS without the consent of the landlords. The objector contended that as no profits could be derived from the use of the leasehold it tras of no value—certainly it was not worth £4400 as assessed. Mr Earl thought that such a lease a« the present one could not have been contemplated by the Act. If they were to be rated on the value they would be rated on something that they did not *„,««« He asked the Court to adffiftte matter to allow the lessee. CT to confer with the authorities at W £Tj: McGowan, the Government valuer, remarked that if the Court ruled Sit tLe lessees 1 interest was nil he was SSTto allow the partie ß to commumcate with the authorities.

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ASSESSMENT COURT. Auckland Star, Volume XL, Issue 83, 7 April 1909

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