MUNICIPAL RATING.

Otago Witness, Issue 3830, 9 August 1927, Page 50

MUNICIPAL RATING.

INCREASED ASSESSMENTS. ALLEGATIONS COMPI.ETELY DENIED. The Town Clerk (Mr G. A. Lewin) deals, in his annual report, with city valuations and assessments for the past year, in the following terms: — “Following on tho issue of the valuation notices in terms of the Rating Act, there wag a certain amount of agitation against the assessments as made by the valuer. Tho form taken by the agitation for the most part consisted of anonymous letters in the press. More than the average amount of nonsense was in evidence in most of the efforts thus produced, and there is no intention of referring to such criticism here.

“There is, however, the aspect of the matter that calls for reference. Certain statements were made at times to the effect that the increased assessments by the valuer and his staff were being made consonant with definite instructions to that effect issued by the City Council. A very pretty story was evolved to add colour to such a theory. The council was finding its expenditure increasing; it was reluctant to increase the basic rate, and therefore sought to add to its revenue by an increase in the assessments. said some of the critieis. It should not be necesary to give a complete denial to such a silly story, but it can be said without the least reservation that the council has no more connection with »nor control over the making of the assessments than has the proverbial man in the moon.

"The city valuer is a statutory officer; his duties in respect of the making of the valuation list are specifically prescribed by the Rating Act; he is required in terms of that Act to sign a declaration to the effect that he will make the valuations strictly in terms of the law, and he is subject only to the jurisdiction of the judge of the Assessment Court, who is called upon to review and revise his work as the result of an objection by the owner or occupier concerned. That is the scheme of the Act, and, speaking from experience extending over 30 years. I have never known a council or its executive officer to presume to give anything in the nature of an instruction regarding the general movement of the valuations. In other words, the scheme of the Act and the actual practice on the point under discussion. in my experience, have never been in conflict.

“Regarding another phase of the agitation against the valuations—viz., that the assessed valuations of- holdings that had not been subject to improvements were frequently being raised, there is, of course, t;he obvious answer that most things have taken on quite a new ‘value’ during recent years. The purchasing power of the sovereign is a factor that intrudes itself into the city assessments for rating purposes with no less potency than into a discussion on wages during a sitting of the Arbitration Cottit. it would seem that this fact is not always recognised when the annlication of the altered conditions is against the critic.” -