NORTHCOTE RATING.

Auckland Star, Volume LXI, Issue 187, 9 August 1930, Page 19

NORTHCOTE RATING.

APPEAL SUCCEEDS.

FUTOIHG FOB, DEFENDANT.

REMISSION OF RATES.

(By Telegraph.—Press Association.)

WELLINGTON, Friday.

The Court of Appeal this morning gave judgment for defendant in the case of the Borough of Northcote v. Buchanan. . The case, concerning an interesting point of rating, came before the Full Court on July 17, and was brought by the- Mayor, councillors and burgesses of the borough of Northcote against George Buchanan, commission agent.

Section 69 of the Rating Act, 1920, provides that where a dwellinghouse or other building remains vacant for a. period of not less than Six months, whether continuously or not, and the person rated gives the local authority, within 14 days after the expiration of the said period a notice in writing of the dates on which the house became vacant, such person shall be liable to pay only, half the rates otherwise payable. The question raised by the summons concerned the effect of that section where the system of rating on the unimproved value is in force. Defendant was the owner of property with a dwellinghouse erected thereon, in Queen Street, Nortneote, where rating on the unimproved value was in force.

His property was vacant for «x months during the rating year ended March, 1929, and, having given -the notice required by section 69, he applied for the remission of half the rates levied. The judgment was delivered by the Chief Justice, Sir Michael Myers, who said: "We can see no reason whatever for limiting the construction of section 69 of the Rating Act in the manner contended for by Mr. O'Shea. Beading the' words 'such dwelling house or other building' as we think they must be read, as meaning land and dweVng houses* or, what is the same thing, dwelling house or building and land within its curtailage, the basis or system upon which the property is rated seems to us to be quite immaterial. Where a person owns land, upon which a dwellinghouse is erected his rates are still payable, whatever the basis or system may be upon which the rates are made or levied. The point is, we think, that the ■words 'in respect of such dwellingloiise or other building,' whatever they may mean (and we have indicated what we think they mean) apply to the same subject matter, whatever the basis or system of rating may be. When once this point is appreciated the supposed difficulty' ceases, and it follows that section 69 does apply to a district where the system of rating is on the unimproved value, as well as to the district "where the system in force is that of rating on either annual value or capital value." With the consent of the parties no order was made as to costs. ; ■