RATES ON TRAM TRACKS

New Zealand Herald, Volume LXXIII, Issue 22412, 7 May 1936, Page 14

RATES ON TRAM TRACKS

ONE TREE HILL VIEW NOT SPECIFICALLY EXEMPTED The question of the payment of rates on tram tracks was before the One Tree Hill Borough Council last night. The town clerk, Mr. A. Leese, said a report of the case, Grey County versus Grey Electric-Powcr Board, on which the Auckland Transport Board had based its opinion of exemption, had been received. The action was brought to determine whether or not certain headworks in connection with the generating station came within the exemption of "machinery" under the Rating Act. The Judge held that the whole assemblage was machinery, and was therefore exempt from rates. "I am of the opinion that this decision in no way affects the position with regard to the rating of tram tracks," Mr. Leese added. "To do so it would bo necessary for tram tracks to be classed as machinery and, as the Court of Appeal, in Auckland City versus Auckland Gas Company, Limited, held that gas mains were not machinery, it would appear that unless specifically exempted by an amendment to the Rating Act, the tracks remain rateablo property."