REFUND OF RATES.

Auckland Star, Volume XXXVI, Issue 34, 9 February 1905, Page 5

REFUND OF RATES.

AN IMPORTANT QUESTION. (iiy Telegraph.—Press Association.) MARTON, this day. An important judgment was delivered by Mr Stamford, S.M. at itarton to-day. j A claim was made under Section 5 of the I Rating Act, 1895, against the Borough ; Council for the refund of half rates. The c-ircumstanees under which the claim was made was that plaintiff own--led birsirress premises which were pulled down. During the period of rebuilding the claim for a refund of rates j was made. There was no Tmilding on j the land, and it was the building and , the land, not the land by itself on which the building stood, that were liable to rates. An owner would not be entitled Jto a refund of • half his rates if hi 3 i buildings were destroyed by fire. A portion, when tiie demolition of a buildins was voluntary, and with the object Jof increasing a business, the Section I could not be held to apply. It was doubtful whether the word "unoccupied" could apply to the case at all. The premises couM not be said to have passed altogether out of the plaintifTe occupation. For instance, he had the right to prosecute a trespasser although he had given the builders partial occupation for a specific purpose. Judgment went for the defendant Council. The " Magistrate said he was not -aware of any other case having been brought in the colony under this section, and the question was of considerable importance to local bodue.