LAND IMPROVEMENTS

Nelson Evening Mail, Volume 80, 29 November 1945, Page 8

LAND IMPROVEMENTS

INCLUSION IN VALUATION WHEN SALE MADE (From Our Parliamentary Reporter) Wellington, Nov. 28. The second reading debate on the Valuation of Land Amendment Bill wa s concluded in the House of Representatives and the Bill went through its remaining stages and was passed. Mr F. Langstone (Government, Waimarino) protested against the clause amending the definition of “improvements,” contending that when a person Improved his, property the results of his labour should not be included in the unimproved value for taxation purposes. Mr R.-M. Algie (National, Remuera) questioned whether the use of district Assessment Courts would achieve the uniformity that was desired. The Minister of Lands (Mr Skinner) said there appeared to be general concurrence in the proposals. The use of land sales committees as district Assessment Courts would* overcome the delay about which so many local bodies complained, and as the present Assessment Court —of which he had no criticism to offer—sat only 30 days a year the committee would be called upon to do very little extra work. In reply to objection the Minister said that where an individual carried out improvements to his own property he was not taxed on those improvements, but when he alienated the property then, to achieve uniformity, the improvements were included in the valuation. The Bill would make for a better relationship between values than at present.