THE PROPERTY TAX.

South Canterbury Times, Issue 2436, 8 January 1881, Page 2

THE PROPERTY TAX.

In reference to the strong irritation existing owing to the increase of assessment by the Property Tax Commissioner, the following explanation is given by the “ Post” on good authority : —lt is held that, while the intention of the Legislature was clearly that every man should be the assessor of his own personal property, the value ot his real property should bo assessed by the Government assessor as well. The Act directs that assessments shall be made, and empowers Governors to appoint assessors, and authorises assessors to enter on real property for the purpose of assessing it. It is held that these powers are ample for all purposes of the Act, and that the ” statements and lists,” from which (under clause 41) the Commissioner is to prepare the assessment rolls, include the statements and lists of real property valuations sent in by the assessors as well as those of both real and personal property required to be furnished by the owner. Although the Act docs not explicitly direct either that the assessors shall assess property and send in their valuations to the Commissioner, or authorise the hitter to use such valuation in preparing Ins assessment rolls, it is considered that the intention of the Act can be gathered with sufficient clearness as to leave no doubt on the matter, and that both the functions of the assessors and the power to use their valuations in compiling the assessment rolls, must be accepted as unobjectionable. The second point to be explained is the manner in which the assessment has been carried out. So far as personal property is concerned, the owner values it himself, and Ins valuation is the assessment. In regard to real property, however, the owner sends in his statement of valuation and the assessor furnishes his valuation. If the latter is higher than the former, then notice is sent to the owner that he has been assessed at that rate, but this does not mean that such value is absolutely and finally placed on the property. If the owner is disinclined to accept the assessor’s valuation he has only to notify his objection and the grounds on which it is based, and if these grounds are fair and reasonable, his objection will in every case be entertained, and his valuation accepted. Many such cases have already occurred in which property owners have proved to the Commissioner that they have been assessed at an unduly high rate, and in 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 grievance to the Commissioner, or to the Colonial Treasurer if they choose, and their grievance will receive prompt attention ; also, if well founded, due redress. Positive instructions have been given to the Commissioner that no well founded objection or fair claim for a reduction is to he disregarded, and already in many tases the valuation has been instantly reduced on its being distinctly shewn that the current market value of property was less thau that at which it had been appraised by the assessor.