LAND VALUE ASSESSMENT.
UNSOLD SUBDIVISIONAL SECTIONS. JUDGE’S DECISION. In the Supreme Court at Wellington on Monday last Mr. Justice Reed delivered an interesting judgment on appeal from an assessment made by the Valuation Department. This had reference to unsold building sections in an area which had been subdivided and loaded, provision, having also been made for drainage and water supply. The Department and the Assessment Court had refused to make any “improvement” allowance in respect of the increased value attributable to the expenditure on these facilities, and assessed the improved and unimproved values at the same amount. The judge decided differently, holding that these were “improvements” assessable and allowable under the Act, and remitted the matter to the Assessment Court to ascertain the unimproved value of the sections in question.
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Bibliographic details
Hawke's Bay Tribune, Volume XII, Issue 238, 20 September 1922, Page 7
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130LAND VALUE ASSESSMENT. Hawke's Bay Tribune, Volume XII, Issue 238, 20 September 1922, Page 7
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