Valuer-General’s Decision Awaited

Sun (Auckland), Volume III, Issue 840, 7 December 1929, Page 6

Valuer-General’s Decision Awaited

MT. ALBERT’S RATING

QUANDARY

POSSIBILITY OF APPEAL

“It depends entirely on the attitnd, of the Valuer-General—lf he contends that a new roll is unnecessary and refuses to supply it, it is possible that the council will have to apply to the Supreme Court for a writ of mandamus to compel him to do so.”

This statement was made by the Mayor of Mount Albert, Mr. L. E. Rhodes, today, after consulting the council’s legal advisers concerning the reserved judgment of Mr. Justice Biair yesterday. His Honour held that, because an old valuation roll, although it contained details of unimproved values, was taken as the basis lor assessment of rates on unimproved values, instead of a new roll required by the Rating Act, the council could not validly strike rates, and ho issued an injunction restraining the council from collecting these dues from one ratepayer.

Mr. Rhodes said it was possible that the council would appeal against the judge's decision, but that question would be determined at the next meeting of the council. He added that it was possible for the Valuer-General to give a new roll containing the same valuations as were used by the council in assessing the rates since rating on unimproved values came into force on March H, 1925. He believed, however, that the matter could he settled without a new valuation being made; compilation ot a new roll did not necessarily involve a revaluation. Two years' rates had already been struck on the valuation roll in the council’s possession. Apart from that, Mr. Justice Blair’s decision affected only one ratepayer, though he confessed it was open to other property owners similarly to apply for an injunction. The Mayor added that this year’s rates were still being paid into the council's offices and he expected them to continue to come in. Whatever action was taken, whether by appeal against the judge's decision, or by writ of mandamus against the Valuer-Gen-eral, if the council succeeded it would only mean delay, and if the rates were allowed to exceed the date for the imposition of the 10 per cent, penalty, the ratepayers would have to pay the surcharge. The whole isstie was ot vital importance, as it affected other local bodies which had adopted rating on unimproved values.