9 THE PKOPtfRTY ASSESSMENT ACT• -♦ =—

Manawatu Herald, Volume II, Issue 41, 16 January 1880, Page 2

THE PROPERTY ASSESSEMENT ACT.

In last issue, we explained the provisions of the above Act dealing with " Property liable to taxation." The next part, beginning at section 80, deals with the mode of " Making the assessments." The Act, we may ex- ! plain, came into operation •on the day on which it was assented to, but section 97, which repeals " The Land Tax Act, 1878," comes into operation on or after the thirty-first day of March, 1880. Section 30 requires | that one month's notice shall be given of the time and place at which all persons shall be required to furnish statements of all their real and peri sonal property. Taxpayers are to furnish themselves with forms of returns, and every person owning any property, whether entitled to exemption or not, shall at the proper time deliver a statement duly filled up, and signed by him — (1.) Of the description, situation, and value of the real and personal property belonging to such person, of every kind ; and (2.) Of all mortgages, encumbrances, and charges secured thereon respectively, and of all debts owing by such person for which he claims a deduction. To this statement shall be added a declaration that the same is true and accurate, and in making up his estimate of the value of property he is to enter the sum it might be expected to bring if offered for cash. The statements may be posted, but the Commissioner may require further or fuller returns from any individual whom he thinks has endeavoiu'ed to evade the tax, or who did not sufficiently understand the form supplied. Section 37 says — ' ' As soon as conveniently may be in the year 1880 and thereafter before the 31st March in every third year, the assessments of property shall be made in every district." Any Assessor may enter on land and premises, and ask further questions touching the valuation. Provision is also made that when the owner of land cannot be discovered, the word " owner " shall be entered opposite on the assessment roll, and he shall under that designation be liable to taxation. If the Commissioner is not satisfied with any assessment, he may order another to be made in lieu thereof by any person he may select for the purpose. The assessment rolls are to be made up by ilie Commissioner from the statements And lists, and be furnished to the Deputies in the respective districts, separate lists being made for each borough and each road district. Upon receipt of the rolls, the Deputy

shall give notice that they are open for inspection, and fix a clay against which objections must be sent in. No person is to be allowed to inspect assessment rolls, which are to be kept secret, but the Deputy Commissioner will answer all inquiries. Persons may object to their assessments, and forward such objections upon a printed form to the Commissioner, who may allow them, and alter the assessment accordingly, but should he consider there is no ground for the objection, it shall be heard before a Board of Reviewers, who have power to alter or correct the assessment. This Board of Reviewers will consist of at least three persons, any two of whom snail form a quorum. The Commissioner is the only officer under the Act who can hold a seat on the Board. The Board appoints its own Chairman, and the meetings are not public, but the members have full power to examine witnesses on oath, award expenses, &c. If no quorum attends, the Board is to be adjourned from day to day. Objectors may appear either in person or by an agent or solicitor. The decision of the Board will be final. Although the assessment will be made only once in three years, the Commissioner has power to alter it whilst in force, under clause 70, which reads — During the time wherein any assess, mcut roll is in force the Commisionov may, from time to time, in respect of any roll — (1.) Place thereon the name of any person of who.se liability to taxation he is satisfied, and ernse therefrom tho name of any person not so liable ; (2 ) Place thereon any property acquired by nuy person since the making of the last assessment which ho is satisfied is liable to taxation, and erase therefrom an 3* property no longer so liable. Khe Commissioner, in his discretion, may decrease any assessment, but nothing herein contuinod shall authorise him to increase any assessment already appearing on the roll. The Commissioner cannot make any alteration until he lias given one month's notice to the persons affected thereby, and no objection has been made. In such cases, the Resident Magistrate may exercise the powers of the Board of Reviewers, and the tax is recoverable under the amended rolls in the same way as under the original ones. Under the provisions of the Act, Receivers or Collectors are to be appointed, and 14 days' notice given of the tax being due, though any person owning property in different parts of the Colony may be required to pay the whole of his taxes at one place. If the tax is not paid within fourteen days after notice above referred to, 10 per cent, is to be at once added, and the whole amount sued for by the Deputy-Comm-issioner. If the amount is not paid within three months, and the person indebted has no goods nor chattels which can be sold to pay the tax, but has land, notice will be given him that unless the tax is paid within six months from the date of the notice, the land Avill be sold. The proceeds of the sale will be devoted in the first place to the payment of the tax and all expenses connected with its collection, the balance being handed to the Public Trustee, who will hold it until required by the Supreme to pay it over to the person entitled to it, 5 per cent, interest being paid by the Crown. A proper title will be given by the Crown to the purchaser. The Commissioner may, at his discretion, decline to proceed to a sale, and cause a notice of lien to be registeied at the Deeds Office, and any person buying the land would be compelled to satisfy the lien before a title could be registered. If the owner cannot be found, the posting of a notice on the land (as in the Rating Act) will be sufficient. If the owner of land fails to pay the tax the tenant may be proceeded against, and the amouut recovered from him, but ho may obtain the amount from the person liable, together with all costs. Full power is given to obtain from trustees or parents the tax due upon property owned respectively by deceased persons or infants. Heavy penalties are inflicted by the Act : For .neglecting to furnish the statement within prescribed time, or making false statement, or trying to evade assessment, tho offending person's tax Avill bo trebled, and a penalty of from five to a hundred pounds inflicted. Any person making a false declaration will be guilty of perjury, and be liable to be dealt with accordingly. Any person aiding or abetting another to infringe the Act will be liable to a 'penalty of from five to fifty pounds, whilst any person obstructing an officer in the discharge of his duty will be liable to a penalty not exceeding fifty pounds. The above are the leading provisions of the Act, and our readers would do well to keep this resume in their " scrap books," in order to know what course to adopt, when the tax is levied.