RATING APPEAL CASE

Sun (Auckland), Volume IV, Issue 1027, 18 July 1930, Page 10

RATING APPEAL CASE

NORTHCOTE COUNCIL’S SUMMONS REMISSION OF RATES Press Association WELLINGTON, Thursday. An interesting point of rating came before the Full Court today upon an originating summons brought by the Mayor, councillors and burgesses. ot the borough of Northcote against George Buchanan, of Auckland, commission agent. Section 69 of the Rating Act. 19Lo, provides that where a dwellingliouse or other building remains vacant for a period of not less than six months, whether continuously or not, and the person rated gives the local authority within 14 days after the expiration of the said period a notice in writing of the dates on which the house became vacant, such person shall be liable to pay only half the rates otherwise payable. The question raised by the summons concerns the effect of that section where the system of rating on the unimproved value is in force. Defendant is the owner of property with a dwellinghouse erected thereon, in Queen Street, Northcote. where rating on the unimproved value is in force. His property was vacant for six months during the rating year ended March, 1929, and, having given the notice required by section 69. he applied for the remission of half the rates levied. The. question of his liability is being determined on this summons.