1.—15

48

While a change from capital value to annual value rating, or vice versa, may be made on a resolution of the local authority, a change from either system to unimproved value rating, or vice versa requires a poll of the ratepayers. First the ratepayers must draw up a petition asking for the change. Where there are less than 100 ratepayers, 25 per cent, must sign the petition; where there are between 100 and 299, 20 per cent, of the ratepayers ; when there are 300 ratepayers or over, 15 per cent, of the ratepayers. On receipt of such a petition the local authority must submit the proposal to a vote of the ratepayers, and if it is carried the local authority must thereafter rate on the unimproved value. If the proposal is rejected, it cannot be resubmitted to the ratepayers for three years, and, further, if carried, a proposal to rescind cannot be submitted for three years. In general, the systems of rating in force in a local authority apply to all rates levied. When the Rating on Unimproved Value Act, 1896, was passed it was specifically provided that unimproved value rating " shall not apply to water rates, gas rates, electric-light rates, sewerage rates, or hospital and charitable-aid rates( 2 )." In 1911 it was decided that henceforth a poll to change to unimproved value should include rates for water, gas, and hospital purposes( 3 ). This provision is still in force( 4 ). It is specifically provided, however, that where rating on unimproved value was in force prior to 1911, and where, therefore, water and hospital rates were collected on the capital (or annual) value, they are to continue to be collected thereunder unless a poll of the ratepayers authorizes a change( 5 ). The following table shows the method of rating adopted in the various types of local authorities in New Zealand in 1941-42 :—

Table showing System of Rating in Force in the Local Authorities in New Zealand in 1941-42

Although the above table shows that the number of local authorities rating on the unimproved value during 1941-42 was 42 per cent, of the total, yet on a population basis the figures reveal that 59 per cent, of the people of the Dominion were in districts so rating. The following table shows the population details for the territorial local authorities : —

Table showing the Number of Territorial Local Authorities and the Population therein which Rate on the Unimproved Value in 1941-42

System of Hating. Unim- Capital Annual Acreage n a . , , , Value Value ' Value " Basis 0nStock - Tota1 ' Counties .. .. .. 57 67 .. .. .. 125(°) Boroughs .. .. .. 80 22 25 .. .. 127 Town districts .. .. .. 26 24 5 .. .. 55 Road districts .... .. .. 3 7 .. .. .. 10 River districts .. .. .. 11 17 .. 6( 7 ) .. 34 Land-drainage districts .. .. 29 18 .. .. .. 47 Electric-power districts .. .. 14 27 .. .. .. 41 Water-supply districts .. .. .. 1 .. .. .. 2( 8 ) Urban drainage districts .. .. .. 2 1 .. .. 3 Tramway district .. .. .. .. 1 .. .. .. 1 Rabbit districts .. . . .. 2 4 .. 70 6 82 Totals .. .. .. 222 190 31 76 6 527

T? finrv on Ratio of . a 11 © 01 J Total for Dominion.( 9 ) Unimproved Value Unimproved Value. > Ra J g tp TotaL Number. Population. Number. Population. Number. Population. Per Cent. Per Cent. Counties (excluding all town districts) 58 302,840 129 640,720( 10 ) 44-96 47-27 Boroughs .. .. .. 80 632,810 127 939,180 62-99 67-38 Town districts (independent) .. 16 16,910 34- . 28,740 4.7-06 58-84 Town districts (dependent) .. 10 3,440 21 7,4-30 47 • 62 46 • 30 164 956,000 311 1,616,070 52-73 59-16 (!) Rating Act, 1925, section 39 to 47. ( 2 ) Rating on Unimproved Value Act, 1896, section 20 ; Rating Act, 1908, section 103. ( 3 ) Rating Amendment Act, 1911, section 2. {*) Rating Act, 1925, section 95. ( 6 ) Rating Act, 1925, section 95 (3). ( 6 ) Includes Chatham Islands County, for which import and export dues are charged in lieu of rates on land. (?) Includes one various. ( 8 ) Includes one system based on water consumption. ( 9 ) Exclusive of migratory, &c., population. ( ,0 ) Includes the four counties (Eden, Taupo, Sounds, and Fiord) in which the Counties Act is not wholly in force.