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LOCAL BODIES' RATING POWERS

AN IMPORTANT DECISION.

A reserved decision of considerable importance to local bodies was deliveied yesterday bv Mr. S, 1!. M'Carthy, S.M., in tho Magistrate's Court, in the case in which tho Lower Uutt Borough Council proceeded against Thomas Beaumont l)wan to recover tho sum of 421 17s. sd. in respect of rates alleged to bo payablo by tho defendant in respect to certain binds belonging to the defendant, and situate within the BcV'ough of Lower li'utt. Tho plaintiff corporations rates are struck each year in one sum as from April 1, and are payaole in one sum within fourteen days of tho rate notice being given to tho ratepayer. Failure to pay the rate levied gives the local authority the right to recover the rate ns a debt in any Court of competent jurisdiction. The rate was struck on August IS, 1917, and notice of demaud served on September 8, Before March 31, 1917, defendant had mado an application for a new valuation of the land in question. The valuation was referred to the Assessment Court, which mado no alteration in the valuation. The defendant, within fourteen days of tho sitting of the Assessment Court, called on the Government either to reduce the valuations or to acquire the properties. The Government did not acquire the properties, but reduced the valuations. This reduotion was not made until September 5. and the plaintiff horough was notified the following day. The contention for the defendant was that the reduced valuation for the pur-1 pose of local rating shuuld relate back I to April 1, 1917, and that rates wore only recoverable on that reduced valuation. Tho contention for the plaintiff borough was that the reduced valuations did not como into force till the rating year 1918-19. After dealing with the legal points, and referring to tho statutes bearing on the matter, the Magistrate held that "When it is enacted that such and such alterations in value are to he made in the Valuation Roll, it means the roll for the next succeeding financial year." The enso of the Mayor of Christchnrch v. The M'Lcan Institute was authority for the proposition that -where land is rateable as on March 31 in any year, and becomes exempt from rates during any current financial year, rates wero nevertheless payable thereon during tho whole of that year, notwithstanding that tho alterations in the status of the land occurred before the rate was struck. The argument for the defence was that be. cause the defendant had made a move for a reduced valuation before March 3t, 1917, and had eventually heen successful, it must bo presumed defendant's properties were overrated as on that day. Such a presumption could not be moih tained, and His Worship was of oDinion that defendant, could not he lawfully allowed any reduction in respect of the rates sued for. Judgment was accordingly given for the plaintiff borough for .£24 17s. 5d., together with costs. Security for appeal was fixed at .£3B.

At the hearing Mr. E. P, Bunny appeared for plaintiff, and Mr. E. M. Beechey for defendant.

Permanent link to this item
Hononga pūmau ki tēnei tūemi

https://paperspast.natlib.govt.nz/newspapers/DOM19171116.2.12

Bibliographic details
Ngā taipitopito pukapuka

Dominion, Volume 11, Issue 45, 16 November 1917, Page 3

Word count
Tapeke kupu
519

LOCAL BODIES' RATING POWERS Dominion, Volume 11, Issue 45, 16 November 1917, Page 3

LOCAL BODIES' RATING POWERS Dominion, Volume 11, Issue 45, 16 November 1917, Page 3

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