A RATING ROLL

Hokitika Guardian, 7 December 1929, Page 6

A RATING ROLL

SUPREME COURT JUDGMENT. (By Telegraph—Per Press Association.) AUCKLAND, December 6. Justice Blair, giving judgment in the Supreme Court in Lite case of a ratepayer aginst the Mayor and Councillors of Alt. Albert Borough Council, said the roll used by the Council lor rating purposes since the coming into operation of rating on unimproved values was tfie same roll as was used before alteration in the basis of rating. No new valuation roll bad been prepared. The Rating Act made it essential that a new roll should be prepared for a new basis of rating on unimproved values. On the other hand the Borough Council, while disputing plaintiff’s claim that a new roll should be made, claimed that a new roll was not a matter within their control, but solely in the uncontrolled discretion of the Valuer-General. His Honour said there was not much difficulty in construing section 47 of the Rating Act 192-5 in relation to the question. A new roll is required for the purpose of rating on 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. The argument that it was a matter for the Valuer-General and the local authority could not affect the plaintiff’s rights as a ratepayer.

The Mayor states whatever is necessary will be done to validate the roll, but it may be desirable to appeal against the judgment.