Assessment Court.

Rodney and Otamatea Times, Waitemata and Kaipara Gazette, 22 May 1912, Page 5

Assessment Court.

Before F. V. Frazer S.M., Esq., L> P. Becr^f' Esq.; (Valuation Department's Assessor^ and A. E. Dunningham Esq., (Local Bodies' Assessor).

The revaluation of Rodney County just complete gives a record rise in valuations, yet the objections were neither numerous, nor did they affect the valuers' work.

Differences of opinion as to value will always exist but there is every indication that the re-valuation has been carried through with care. Mr E. Morgan the District Valuer appeared for the Department, and the various objectors conducted their own cases. . \; G. E. Wharfe, exception taken to unimproved value of section n.e. 58 Oruawharo Parish, 37 acres, which was valued at £65. The owner's estimate was £37. After hearing the evidence of objector and Mr Powell, the Court made a reduction of £10. G. E. Wharfe and A. H. Wharfe s. j 82 Oruawharo Parish, 33 acres, unimproved value fixed by Valuer at £50, owner's estimate £33. No reduction made, valuation sustained. John Nobilo, s.e. 79 n. 80 and part 80 Oruawharo, 140 acres, objection to capital value £485, owner's estimate £300. Black Bros., section Mangawai Parish, 987 acres, assessed capital value £5475, owner's estimate £6000. The objection was that the improvements were valued too low and the unimproved value was placed too high. No appearance valuation sustained. Mary Ann Davidson, 82 Mangawai Parish, 87 acres, assessed capital value, £75, No appearance valuation sustained. John William French, n.e. m. 29 Te Arai Parish, 40 acres, assessed value £15, owner's estimate 10s per acre. No appearance valuation sustained. Henry Civil, 105 Pakiri Parish, 30P acres, assessed value £960. No appearance valuation sustained. S. Whalen, education reserve Pakiri Parish, 620 acres, assessed value £650. No appearance valuation sustained. T. Carroll, 33,33a of XII Pakiri, '104 acres, assessed capital value £1,245. Improvements reduced by £50 by arrangement out of court judgment given accordingly. Murdock McLean, n. w. 103 Oruawharo Parish, 140 acres, assessed capital value £280, owner's estimate £140. No appearance valuation sustained.

Annie Green owner S. C. Phillips lessee, both objected to assessed capital value of £250, £210 unimproved, £40 improvement, of section 45 Tauhoa Parish, 90£ acres. Owners estimate £120, £90, £30. Lessee estimate £200, £170, £30. Eeduced by arrangements £225, £195, £30.

0. Y. Green owner, S. C. Phillips, lessee both objected to assessed value of section 132, Tauhoa Parish. £850 capital, £530 unimproved, £320 for improvements, 218£ acres. The owner's estimate was £650 capital value, £430. unimproved value, £220 improvements lessee's estimate was £700 capital value, £430 unimproved value, £270. Reduced by arrangement to £770 capital value, £500 unimproved value £270 for improvements.

Est. of j Thos. Outhwaite sections Koinokoriki Parish, 548 acres,.assessed value £950. No appearance. Valuation sustained.

Ohas. T. Outhwaite, sections, 46 and 47, Komekoriki Parish, 239 acres, assessed value £300. No appearance. Valuation sustained.

Marie H. L. Outhwaite, sections 31 and 33, Komokoriki Parish, 105 acres, assessed value £180. No appearance. Valuation sustained.

Henry Woodcock, section 176, Tauhoa Parish, 496 acres, assessed value £2550. No appearance. Valuation sustained.

Joseph Turnwald, section 50,51,52, Komokoriki Parish,!26o acres, assessed value £465. Reduced by consent to £425. Judgment accordingly.

Prank Q-oodall, part section 10, Matakana, 547 acres, assessed value £3,300. Owner's estimate £2800. No appearance. Valuation sustained. Anna Louisa Wech, section 81, Ahuroa Parish, 296 acres, assessed value £1000. Owner's estimate L.BOO. No appearance. Valuation sustained. Wenzl Bussek, part 139, Puhoi, 173 acres, assessed LI 170. No appearance Valuation sustained.

John Nobilo put up a good fight to have his valuation reduced on sections at North Albertland; He wanted to know why the unimproved value on on some of the sections had jumped from 7s 6d to L 2 per acre. He and Ms mate had brought the sections 34 months back. He had purchased his mate's interest only six months ago for which sale the value of the whole had been fixed at Lllso. Since then perhaps LSO worth of improvements had been added. There were 15 acres of young orchard mostly apples. He worked 16 hours out of 24, but he did not think it would be fair to value on that basis. He had spent LIOO on the orchard. Same grass he had put in with five cwt. of manure had been a failure, owing to the poorness of the land. If land had been purchased at L 6 per acre at Te Hana, the country around should not be valued at a fancy price. He had only erected 20 chains of fencing since he had the place. The house was 40 years old. Mr Morgan : What is it insured for?

MrNobilo: I would not ask any man to insure that house. (Laughter).

Mr T. I. Powell was called to support Mr Kubilu's evidence. Witness had erected a good deal of fencing but had not reckoned out the cost. The dividing fence was almost valueless,

Mr "Wharfe gave evidence in. support. Mr Morgan gave the details of the three valuations affecting Nobilo's propovty. He had valued the orchard at Lb per acre, and the cultivation had improved the clay soil by Ll peracre making a total of L 9 per acre. He had not been inside the house. It had six or eight rooms and he had valued it at L 135. He would agree to a reduction on that item. The land was accessible to the station and was mostly ploughable. The Court's decision was as follows, after adjusting two .valuations made necessary by the inclusion of the whole orchard on one section whereas it was on two, for sections parts 97 and 98, Oruawharo, 234 acres, the value was increased from.L6so to L 675, for sections 96 part 98 reduction from L 675 to L 535.

Alon Vipond objected to assessed value of L 3725 for sections'6l, 71, 72, 75 and 78, Oruawharo Parish, 854 acres. The owner's estimate was L 2,802 10s, the difference came in the unimproved'value. Mr Vipond said he had 270 acres on the flat, and about another 80 acres ploughable and the balance was standing on edge. The 554 acres no one would buy by if self. Mr Morgan : I'll buy it. Mr Vipond: As long as I keep the flat I reckon the hills as worth 5s per acre, the flat at L 6 per acre, and the 30 acres at L 2 10s, making a total of L 1,820. The valuer's price ior the unimproved was L 1,990.

In cross examination Mr Vipond stated his property was 1^- miles from school, and 2 miles from station. He sent cream away by train. He wintered 136 cattle ofiwhich 30 were daiiy cows, 283 sheep and 13 horses. The valuer stated somebody's place was usually the best in a district. In this instance it belonged to Mr Vipond. The valuation of other properties were cited to show that the value fixed was consistent. Valuation sustained.

William H. Thompson objected that the division of unimproved value and improvements on an assessed value of L 1965 on sections 6, 6a, 6b, of block XII, Pakiri Parish, made the first too large and the second too small. The valuer's figures were unimproved value LBBO, value of improvements L 1065. The owner's estimate was L4OO unim.proved and L 1565 for improvements. Mr Thompson's statement that the house on the property could not be replaced for anything1 like the sum assessed was admitted by the valuer. It was erected for a boarding house, and the expected trade had not developed, therefore the existence of such a house did not add to the selling value of the farm. The objector in detailing other improvements, succeeded in obtaining an advance of L3O thereon, but he failed to secure any reduction in the unimproved * value. The fact that he had sold a portion of his holding, after allowing for a deduction, at Lll per acre was considered by Mr Thompson to be unfair as there were special circumstances attached to that deal. The unimproved value was sustained, the capital value was increased to L 1995, with instructions that if on search there proved to be less than the area charged the valuation would be proportionately reduced.

Efiie Jones objected to the assessed value of L 6,300 for 1260 acres of land at Tawharanui. Mr J. E. Jones appeared for his mother. The owner's estimate of value was L 3,780, but Mr Jones stated there had been an omission. His own value of improvements totted up to L 3,100 against the valuer's total of L 1,750. The house and outbuildings be valued at L 550. The clearing and grassing of 800 acres was placed at L 2 10s per acre. There was 5 or 6 miles of fencing worth 17s 6d per chain less depreciation for the period it had been erected. A contract had been let by his neighbour to erect fences at 7s 6d per chain after providing all materials other than battens. The stumping, draining and ploughing of swamp cost LlO per acre. The spurs had been ti-tree the gullies bush, and a considerable amount had to be spent in clearing second gro ivth scrub. The valuer said it would not do to load land with the cost of repeated clearings. Standing bush was worth as much as worn out pasture. He considered 10s per chair for fencing where the timber was on the section' a fair value. He had himself erected long lengths of fencing at 6a 8d per ohain, splitting the posts and carrying them on to the line on his baok. His value of buildings jwas L 350 though they were six years older than at the previous valuation when no objection was raised to the value of L' 232. The property was in a unique position. A small amount of boundary fenoing was required, it was accessible, and its proximity to,the sea made the pasture better and the stock healthier. The quality of the land varied 10Q acres he valued at L 9 per acre, 400 aores at L 4 10s and 460 acres at L 2, The sand patch had been aveiaged in with, the 460 acres but he was not aware it was sixty acres in extent. It would be worth 5s per acre. The Court increased the improvements by LSO, and allowed L9O for the sand, thereby reducing the capital value to LG,260.

Herbert Isaac Phillips objected to the uniraproved valuation of sections in Kourawhero Parish containing in all 541 acres. Mr Phillips could not understand -why the unimproved value should be increased 100 per cent, over tho previous valuation. The land was too broken to plough, and by the incursion of fern and ti-tree the had gone back. On the clearing he could keep a sheep to the acre. He was not aware that it was estimated a sheep to the acre, country was worth L 4 per apre. He did not remember the valuer asking if he thought tho land was worth L 3 per aore, and his reply than it was worth about L 2. The valu6r quoted a sale in the vicinity

which justified the valuation. Valuation sustained.

F. E Yearbury objected to part section 92, Mahurangi Parish being valued at L 220. He was to pay Ll7O for the place. Reduction by consent t0L195.

Alexander Warm objection to being valued for several township sections as he could neither get a deed though he had paid the purchase money, nor a road. Registration of transfers in the land affection were hung up owing to the owner not having made an agreement with the local authority in respect to roads. The president said Mr Warm would have to be treated as owner until such time as he took action to compel the completion of the transfer. Valuation sustained.

Joseph Schischka objected to the Noke Npke and Parawai blocks being assessed at LllsO. The value was too high and the acreage included 13 acres which -were under water. Mr Morgan said the property was unique. It had a value beyond a grazing value owing to its adaptability for water side residences. Mr Spinley was called to Mr Schischka, and, on his evidence the area under water was computed at three acres and the valuation was reduced by L 55.

Elizabeth Schischka for whom Mr Jos. Schischka appeared, objected to the valuation of part 139, Puhoi Parish The amount put upon the property by Mr Morgan was capital value L 3050, unimproved value LBBS, the owner's estimate was capital value L 2,540, unimproved value LlOl6, while the occupier's estimate was L 2,548, unimproved value L 1778. Mr Schiscbka produced a piece of ■ board from the house which supported his statement that the house was held together with paint. He swore that only half of the 508 acres was good, the balance stiff clay land growing tussock and rat tail. It would take a half ton of bone dust to the acre to make it a dairy farm. Mr Spinley's evidenpe of the sale of similiar land in the Upper Waiwera district led to the Court reducing the capital value to L 2855, unimproved value L 2030.

As the Court spoke of adjourning for tea Mr Schischka offered to compromise the last case by accepting a reduction of LSO. His wife was ill and he wished to get away. Mr Morgan said undet the circumstances he would accept reduction from L 720 to L 625 though he was prepared to defend hi? valuation. Reduction made accordingly.