RATING DISPUTE

Dominion, Volume 24, Issue 149, 20 March 1931, Page 10

RATING DISPUTE

Tenantless Shops APPEAL COURT CASE Argument on a motion before the Court of Appeal asking for an interpretation of section 69 of the Rating Aet, 1925, was heard yesterday. The Chief Justice, Sir Michael Myers, Mr. Justice Reerl, Mr. Justice Adams, Mr. Justice Ostler, and Mr. Justice Smith were on the Bench. The case was brought by Samuel Vaile and Sons, Ltd., Auckland (Mr. Northcroft and Mr. Wilson) against the Auckland City Council (Mr. O’Shea and Mr. Stanton). The facts as agreed upon _ by the parties were, briefly, that plaintiff was the owner, or acted as agent for other owners, of various classes of shop or business property in Auckland, which became vacant and remained unoccupied for a period of not less than six months in. the rating year 1929-1930. Within fourteen days from the expiration of such period plaintiff gave notice in writing of respective dates upon which.the premises' again became occupied. He paid to defendant one-half only of the year’s rates as assessed and charged by defendant, and defendant claimed the remaining half of the rates. This, however, plaintiff refused to pay. Each of the properties had been separately assessed and rated by defendant. The originating summons asked whether, under those circumstances, plaintiff was liable to pay the full year’s or the half-year’s rates upon the properties mentioned. The court reserved decision.