RATES ON VACANT HOUSE

Hokitika Guardian, 11 August 1930, Page 8

RATES ON VACANT HOUSE

i , REMISSION OF HALF. APPLICATION uF THE ACT DETERMINED, WELLINGTON 1 , August 8. In the case of the Borough of Northcote v. George Buchanan, commission agent, Auckland, the judgement of the Appeal Court was delivered by Sir Michael Myers, Chief Justice, who held that judgenint sliouldif.be entered for the defendant.

His Honor 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 he read, as mean- ; ing land and dwelling house, or, what is the same thing, dwelling house or building and land within its curtilage,the basis or system upon which the property is rated seems to us to be quite immaterial'. Where a person owns land upon which a dwelling house is Erected his rates are still payable, whatever the basis or system may be upon which the rates are made of levied.

“The point is, we think, that the words “in respect to such dwelling house or other buidling,’ whatever they may mean, and wo have indicated that we think they mean, apply to the same subject matter, whatever the basis or system of rating may be. When once this point is appreciated the supposed difficulty ceases, and it follows that section .69 docs apply to a district where the system of rating is on the unimproved value, as well as to a-district where the system in force is that of rating on either the annual value or the capital value.”

With the consent of the parties,. no order was made as to costs.

The case raised a point in rating law; Section 39 of the Rating Act, 1925, provided 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 experation of the said period, notice in writing of the dates on which the house became vacant, such person shall be liable to pay only half the rates otherwise payable. The question raised by the summons was the effect of that section where the system of rating on unimproved value is in force. Defendant is owner of a property with a dwelling-house erected thereon in Queen Street, Norlicote, where rating on unimproved value is in force. His property being vacant for six months during the rating .year ended March 1929, and- he ’having given notice as requiredtlby Section 69, he applied for a remission of half the rates levied. The action was brought to determine his liability.