THE PROPERTY TAX.

Dunstan Times, Issue 978, 14 January 1881, Page 3

THE PROPERTY TAX.

——♦ ■ In reference to the strong fooling existing, owing to increase of assess, nvnfc by the Property Tax Commisioner, the following is given hv the. Post, on authority “ It j s held that while the intention of the Legislature was clearly that every nun should bo the assessor of his own personal propertv, the value of Ids real property should ho assessed hv the Government assessor as well The Act directs Unit the assessment 'had ho mad*, and empowers the Governor to appoint assessors, and authorises the assessors to’ enter on real property for- the purpose of assessing it. It is held that these powers are ample for all the purposes of the Act, and that statements and lists from which (tinder clause 41) the Commissioner is to prepare the assessment rolls include statements of lists of real property j and valuations sent in by the assessor, us well us those of both real ii'ndj personal' property required to be' fur. iiished by the owner. Although the Act does not explicitly diiect that assessors shall assess properly and send in their valuations to the Commissioner, or authorise the latter to use such valuation in preparing ids

iiss '(lament rolls, it is considered that : the intention of the Act cm bo I gathered with sufficient clearness to leave no doubt on the matter, find < that botii functions of assessors and i power to use Valuations in compiling ' assessment rolls must he accepted as 1 unobjectionable, Tho second point to bo explained is the manner in which the assessment has been carried out So far as personal property is ( concerned, tile owner values it himself, and his valuation is the assessment. In regard td real property, however, the owner sends in his state meet of valuation find tho assessor furnishes his valuation. If the latter . is higher than the former, then notice < is sent to tlte owner that he has been ( assessed at rhat rare. But this does i not mean that such value is abso- t lately and finally Disced on the property If the owner is disinclined to accept the assessor’s valuation lie lias only to notify his objection and the grounds on which it is based, and if those grounds are fair and reasonable his objection will in every case he entertained and liis valuation accepted. Many such cams have already occurred on the property Owner having proved to the Commissioner ( that he has been assessed .at, an unduly high rate, and iu all cases where that has been clearly shown the assessment has been modified accordingly. All who are aggrieved by the assessment have only to state their grievances to the Commissioner, or tho Colonial Treasurer if they choose, and their grievances will , receive prompt attention, and a l so, it well fou >ded, due redress. Positive instructions have been given to the Commissioner that no well-founded ol faction or fair claim for a reduction is to be disregarded, and already in many cisos the Valuation has been inst.an'lv rvliicel on ir.s beng dis finctly shown that tho current m irkef value of the property was less than that at which it had been apprised by the assessor.”