RATEPAYERS' ROLL

Evening Post, Volume CVIII, Issue 137, 6 December 1929, Page 12

RATEPAYERS' ROLL

IMPORTANT JUDGMENT

COUNCIL LOSES CASE

(By Telegraph.) (Special to "The Evening Post.")

AUCKLAND, This Day

Mr. Justice Blair, in giving judgment in the Supreme Court in a case in which a ratepayer proceeded against tho Mayor and councillors of the Mount Albert Borough Council, said that the roll used by the council for rating purposes since the coming into operation of the rating on unimproved, values was the same roll as used before the alteration in the basis of rating. No new valuation roll had been prepared. The Eating Act made it essential that a new roll should be prepared for a new basis of rating on unimproved values. On the other hand tho Borough Council, while disputing the 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-General.

His Honour said that there was not much difficulty in construing section 47 of the Eating Act, 1925, in relation to the question. A new roll was required for the purpose. of rating on unimproved value. Surely the natural meaning of this was that in order to proceed on a new basis of rating a new roll was 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 Val-uer-General and the local authority could not affect the plaintiff's right as a ratepayer.

The Mayor stated whatever was necessary would be done to validate the roll, but it might be desirable to appeal against the- judgment.