RATING' CHURCH PROPERTY.

Auckland Star, Volume XLVI, Issue 60, 11 March 1915, Page 7

RATING' CHURCH PROPERTY.

m WHERE EXEMPTION APPLIES. The Birkenhead Borough Council which levies its rates on unimproved values, has been confronted with the problem as to how far land held by religious bodies is liable for rates. An opinion on the matter has been obtained from Mr. T. F. Martin, of Wellington, counsel to the Municipal Association of New Zealand, which is as follows: —

"Tlie exemption is in.favour of lands occupied by churches. If land is not so occupied, it does not-come within the exemption, notwithstanding that such land may have been purchased for church purposes, or its revenue applied to such purposes. A reasonable quantity of land may go with a church, and the use of a part of a chuuch grouhd by the minister for grazing his horse, or by the congregation for putting up their horses and buggies when coming to church, has -been held not to take the case out of the exemption. Jn the case of 'Birkenhead, the church area is enclosed, and the adjoining land now in question was purchased subsequently, and was used for grazing a horse. The question thus arises whether this adjoining land is being treated and used as part of the church grounds, and also whether the original church land, plus the adjoining land, is more than reasonably sufficient to be used for the purposes of the church. If the adjoining land is not used as part of the church grounds, or if it is. and too much land is so used, the adjoining land would be ratable. So also would it be if the horse is taken in from a stranger and payment made for the grazing." It was stated that the opinion established that lands owned by the Anglican authorities in Chelsea Road, and by the [Methodist body adjoining the church at Zion Hill were ratable.

The Council decided to exempt for the present year the land in Crescent Road, on which the new Presbyterian Church was erected.