WHAT ARE IMPROVEMENTS?
A constant source of annoyance to those called upon to pay the land tax has been, the remarkable definitions given to "improvements" by different land valuers under the Rating on Unimproved Values Act. The difficulty, however, has been in determining what constitutes "improvements." Under the Valuation of Land Amendment Bill, introduced by the Hon. W. F. Massey, the following definition is given :—'' 'lmprovements' on land means nil work done or material used at any time on or for the benefit of the land by the expenditure of capital or labour by any owner or occupier thereof in so far as the effect of the work done or material used is to increase the value of land, and the benefit thereof is unexhausted at the time of valuation; but does not include work done or materixl.used on or for the benefit of the land by 'the Crown or by any statutory public body except so far as the same has been paid for by the owner or occupier by I way of direct contribution."
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https://paperspast.natlib.govt.nz/newspapers/WAG19120906.2.10
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Wairarapa Age, Volume XXXII, Issue 10713, 6 September 1912, Page 4
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176WHAT ARE IMPROVEMENTS? Wairarapa Age, Volume XXXII, Issue 10713, 6 September 1912, Page 4
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