RATES REMISSION

Evening Star, Issue 20558, 9 August 1930, Page 14

RATES REMISSION

STRIKES AT UNIMPROVED VALUE SYSTEM APPEAL DECISIOK [Psr United Pebss AssoaJWTON.J--v y. August ’B. ■ lii the case borough of - Nprthcotq .r. Buchanan, the judgment of the Appeal Court was delivered by Sir.M. Myers (Chief Justice), who held that the Judgment should be entered for the defendant. His Honour 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. Reading the. words" ‘such dwelling house or other building,’ as we ,think they must be read, as meaning the land and dwelling house," oh what is the same thing, dwelling house or building and land .within its curtilage, the basis or system upon which the. property is rated seehiS to us to be'quite immaterial. Where a person owns the land upon which; a, dwelling house is erected his rates are still' payable whatever basis or system it may be upon which the rates are made or levied. The point,is that we think that the words ‘in respect of such dwelling house or other building’ whatever they may mean, and we have indicated %vhat we think they mean, apply to the same tha basis or system of rating may he. When once this point is appreciated the supposed difficulty -ceases, and- it follows that section 69 . does apply to a district where the system bf rating is on 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 < or the parties noVorder was(:Jhitdb ; Us to costs.

[An originating summons was brought by the- mayor, councillors, and burgesses of the Borough of Northcote against George Buchanan, of Auckland, commission agent. Section 69 of “The Eating Act, 1925,” provides that where a dwelling house 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 fourteen • days after the expiration of the said period, notice in writing of the. date on - which the house became vacant, such person shall- be liable to pay only half rates otherwise payable/ The defendant is.the.owner of a property with a dwelling house erected thereon in Queen- street, Northcote, where rating on unimproved value is in force.; -and his property being vacant fop six .months during the rating year ended March, 1929, and having given notice required by section 69, he applied for remission of half the rates levied. Tho ; question of his liability was determined on this summons.] A CHALLENGE TO SYSTEM. AUCKLAND, August 9. / The effect of the Appeal Court decision is considered likely to be farreaching, A conference of representatives of the four North Shore boroughs—namely, Deyouport, Takapuna, Birkenhead, and Northcote—has been called bv the Mayor of Takapuna (Mr Williamson) with the object of securing amending legislation. Mr_ Williamson said that, if the court’s judgment stands, the principle of rating on unimproved values will-'be seriously challenged. . . • ..