EXEMPTION FROM RATES

Press, Volume LXX, Issue 21122, 24 March 1934, Page 12

EXEMPTION FROM RATES

Christchurch Figures EFFECT ON CITY COUNCIL REVENUE If Crown properties, churches, schools, the university college, hospital. and other institutions were not exempt from rating the income of the Christchurch City Council from rates would be increased by a tenth. The extent of these exemptions has been the subject of protest by the council many times in the past.

For rating purposes the city lias a capital value of £29.205.992. and an unimproved value of £11,959.817, and the rales collected on both bases amounted to £333.351 in the year ended on April 1, 1933. The exemptions on capital value amount to £2,782.250, and on unimproved value to £1,272,148. or 0 per cent, and 11 per cent, respectively of the total on which rates nre actually levied. These exemptions mean a deprivation in rates each year of £22.701 on the capital value, and £11,900 on unimproved value. Definition under Statute The exemptions defined in the Rating Act, 1925, are as follows: Lands vested in his Majesty of which there is not an owner or occupier other than his Majesty. Lands occupied by churches and chapels or cemeteries, other than cemeteries owned and conducted by private persons for pecuniary gain or profit. Lands and buildings used for the purposes of a Sunday school ;u which religious education is given to children and young persons, and not used for pecuniary gain or profit. Lands and buildings used for the purposes of a public school. a native school, a secondary school, a technical school, and technical classes. . . . (This includes a residence provided by the Education Board for a teacher.) Lands and buildings used for a university or college which has been duly incorporated by any act or provincial ordinance. Lands and buildings used for a school not carried on exclusively for pecuniary gain or prolit (limit ol four acres each in any borough or town district).

Ilespitah and Other Ilotlies Lands not exceeding in each case 100 acres in extent, and buildings used for a public mental hospital. a hospital or lighthouse purposes, and lands user! for pilot, quarantine, or signal stations, or for purposes of public plantations. Lands and buildings used for a charitable institution (not being an institution or separate institution within the meaning of the Hospitals and Charitable Institutions Act. It'tiiJ). and not receiving any subsidy from the public Hinds, and which is carried on exclusively out of private benevolence for the free maintenance or relief of orphans, or of tiie aged, infirm, sic!;, or needy. ( Four acres each.) Waterworks belonging to or under the control of any borough council, and wharves, river protection. and harbour works under the control and management of any harbour board. Commenting on the position yesterday. a council official remarked that all the institutions included in the list of exemptions benefited by the services provided by the council and by the other bodies for whom rales were levied. The case against the exemption rested on this fact, but it teemed that the ratepayers would continue to have to loot the bill.