LIABILITY FOR RATES

Evening Post, Volume CXVI, Issue 35, 10 August 1933, Page 12

LIABILITY FOR RATES

TENANT OF CROWN LAND

LOCAL BODY'S CLAIM UPHELD

Beserved judgment was given by Mr. F. W. Platts, S.M., in the Magistrate's Court at Thames on Tuesday in a claim by the Haurald Plains County Council (Mr. F. E. Hammond, of Ngatea), against J. J. Jenkin, farmer, of Kerepeehi (Mr. O 'Neil, of Paeroa), for £12' 12s 6d allegedly due for rates on a Crown property for which defendant held the grazing rights, states the "New Zealand Herald." "Defendant is the licensee of a section of land for grazing purposes, the licence having been issued under section 130 of the Land Act, 1908," said tho Magistrate. "This is Crown land offered by public tender, and defendant'a written offer for the land for grazing purposes on a yearly tenancy was accepted in August, 1924. > "Among other conditions of the tenancy ' agreed to by the defendant are these:—(l) To securely ring-fence the section to the satisfaction of the chief drainage engineer before placing any stock on it. This he has done. (2) To pay all rates and taxes that may become due and payable. Defendant has been in undisturbed possession for about nine years. In that period ho has paid the stipulated rent and tho rates, but he has now refused to pay the rates on the grounds that he is not an 'occupier' within the meaning of the Eating Act, 1925. "Section 32 of the Land Laws Amendment Act, 1929, does not apply to the defendant's licence. 'Occupier' as defined in tho Eating Act, 1908, and later in the Eating Act, 1925, as to lands of tho Crown, whatever may be the terms of the tenancy thereof, means the lessee or the licensee thereof." Cases cited' by both counsel were reviewed at length, and tho judgment proceeded:—"lt seems clear that the licensee, the defendant, has exclusive occupation of the land for the definite but limited purposes prescribed, and that ho is liable for tho rates. It is said that the rates have been calculated on a wrong basis of value. That is not a question for this Court. The Eating Act provides the appropriate steps for the correction of any such error.' There will be judgment for the plaintiff for tho amount claimed, with costs."