NEW RATING ROLL REQUIRED

Taranaki Daily News, 7 December 1929, Page 9

NEW RATING ROLL REQUIRED

UNIMPROVED VALUES SYSTEM.

BOROUGH COUNCIL AT FAULT.

By Telegraph. —Press Association. Auckland, Last Night.

Mr. Justice Blair, giving judgment in the Supreme Court in the ease of a ratepayer against the Mayor and councillors of the Mt. Albert Borough Council, said that the roll used by the council _ for rating- purposes since the coming into operation of rating on unimproved values was the same roll as was used before the alteration in the basis of rating. No new valuation roll had been prepared. The Rating Act made it essential that a new roll be prepared for the new basis of rating on unimproved values. On the other hand, the Borough Council, while disputing plaintiff’s claim that a new roll should be made, claimed that the new roll was not a matter within its control, but solely in the uncontrolled discretion of the Valuer-General. His Honour said there was not much difficulty in construing -section 47 of the Rating*Act (1925) in relation to the question. A new roll is required for the purpose of rating on unimproved value. Surely the natural meaning of this is that in order to proceed on the new basis of rating a new roll is required. It was the business of the rating authorities to give the ratepayers a new roll. The argument that jt was a matter between the Valuer-General and the local authority could not affect plaintiff’s right as a ratepayer. The Mayor states that whatever is necessary will be done to validate the roll, but it may be desirable to appeal against the judgment.