NEW ROLL REQUIRED.

Horowhenua Chronicle, 6 December 1929, Page 5

NEW ROLL REQUIRED.

BOROUGH’S OBLIGATION DEFINED

(By Telegraph—-Press AUCKLAND, This Day.

Mr Justice Blair, in giving judgment in the Supreme Court in a case of a ratepayer against the Mayor and Councillors of Mount Albert Borough Council said the roll used by the Council for rating purposes since the coming into operation of rating on unimproved values was the same roll as was used before the alteration in the basis of rating. No new valuation roll had been prepared. The Eating Act made it essential that a new roll be prepared for the new basis of rating on unimproved values. On the other hand the Borough Council, while disputing plaintiff’s claim that the new roll should made, claimed that the now roll was not a matter within their control, but solely in the uncontrolled discretion of the Valuer-General. His Honour said he had not much difficulty in construing Section 47 of the Rating Act, 1925, in relation to the question. A new roll is required for the purpose of rating en unimproved value. Surely the natural meaning of this is that in order to proceed on a new basis of rating a new roll is required. It was the business of the rating authorities to give the ratepayers a new roll. Argument that it was a matter between the Val-uer-General and local authority could not affect plaintiff’s rights as ratepayer. The Mayor states that whatever is necessary will be done to validate the roll, but it may be desirable to appeal against the judgment.