A BOROUGH ROLE

Wanganui Chronicle, Volume 72, Issue 291, 7 December 1929, Page 9

A BOROUGH ROLE

INTERESTING JUDGMENT [ Per Press Association ] AUCKLAND, Dec. 6. Mr Justice Blair, giving judgment in the Supreme Court in a case of ratepayers against the Mayor and councillors of Mount Albert Borough Council, that the roll used by the Council for rating purposes since the coming into < of the rating on unimproved values was the same roll as used befo; the alteration in the basis of rating. No new valuation roll had been prepared. The Rating Act made it essential that a new roll bo prepared for a 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 a new roll was not a matter within their control, but solely in the uncontrolled discretion of the Valuer-Gen-eral. His Honour said that there was not much difficulty in constructing section 47 of the ating 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 a 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 it was a matter between the Valuer-General and tho local authorities could not affect plaintiff’s rights as ratepayers.

The Mayor states that whatever is necessary will be done to validate the roll, but it may be desirable to appeal against the judgment.