Rating Act 1908
Rating Act 1908
Rating Act 1908
Rating Act 1908
Public Act |
1908 No 163 |
|
Date of assent |
4 August 1908 |
|
Contents
An Act to consolidate certain. Enactments of the General Assembly relating to the Making and Levying of Rates.
BE IT ENACTED by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—
1 Short Title.
(1.)
The Short Title of this Act is “The Rating Act, 1908.”
Enactments consolidated.
(2.)
This Act is a consolidation of the enactments mentioned in the First Schedule hereto, and with respect to those enactments the following provisions shall apply:—
Savings.
(a.)
All Assessment Courts, appointments, valuation lists and rolls, Orders in Council, orders, special orders, resolutions, warrants, instruments, rate-books, rates, and generally all acts of authority which originated under any of the said enactments or any enactment thereby repealed, and are subsisting or in force on the coming into operation of this Act, shall enure for the purposes of this Act as fully and effectually as if they had originated under the corresponding provisions of this Act, and accordingly shall, where necessary, be deemed to have so originated.
(b.)
All polls, matters, and proceedings commenced under any such enactment, and pending or in progress on the coming into operation of this Act, may be continued, completed, and enforced under this Act.
2 Interpretation.
1900, No. 17, secs. 2, 35 1894, No. 24, sec. 2 1900, No. 17, secs. 2, 35 1896, No. 40, sec. 6 1894, No. 24, sec. 2 1890, No. 35, sec. 3 1894, No. 24, sec. 2.
In this Act, if not inconsistent with the context,—
“Capital value” of land means the sum which the owner’s estate or interest therein, if unincumbered by any mortgage or other charge thereon, might be expected to realise at the time of valuation if offered for sale on such reasonable terms and conditions as a bona fide seller might be expected to require:
“Chairman” means the Chairman of a local authority, and includes the Mayor of a borough:
“Clerk” means the Clerk or other principal officer of a local authority, and if there is none such, means the Chairman of such local authority:
“District” means the district of a local authority:
“Subdivision of a district” means the riding of a county, the ward of a borough, or any subdivision of any district for the purpose of the election of members of the local authority:
“European” means every person not a Maori as herein defined:
“Improvements” on land means all work actually done or material used thereon by the expenditure of capital or labour by any owner or occupier of the land, nevertheless in so far only as the effect of such work or material used is to increase the value of the land, and the benefit thereof is unexhausted at the time of valuation; but shall not include machinery, whether fixed to the soil or not; nor shall it include work done or material used on or for the benefit of land by the Crown or by any statutory public body, unless such work has been paid for by the contribution of the owner or occupier for that purpose:
Provided that the payment of rates or taxes shall not be deemed to be a contribution within the meaning of this definition:
“Local authority” means any Council, Board, Trustees, Commissioners, company, body, or persons empowered to make and levy rates:
“Maori” means an aboriginal Native of New Zealand, and includes a half-caste Maori:
“Maori land” means all land or interest in land the property of aboriginal Natives of New Zealand (including in the term “aboriginal Natives”
all half-castes or their descendants by Maoris), whether held under their own customs or usages or otherwise howsoever:
“Mining Acts” means “The Mining Act, 1908,”
and includes every former Act passed for like purposes, and all or any regulations from time to time in force under the said Acts or any of them:
“Mining property” means a parcel or any number of parcels of Crown land in the South Island, including land in that Island over which the Governor, on behalf of His Majesty, or some other person on his behalf, has, by lease, agreement, or in any other manner, obtained power to mine thereon or therein, and every race, dam, or reservoir lawfully taken up, held, leased, or occupied under or by virtue of the Mining Acts for the purpose of mining for gold or silver, with the following exceptions: —
(a.)
Land held or occupied under a business-site license issued under the Mining Acts:
(b.)
Land held or occupied under the Mining Acts or Part VIII of “The Land Act, 1908,”
or the corresponding provisions of any former Act, on agricultural lease or occupation license or lease:
“Occupier,”—
(a.)
In. respect of land other than Maori land, means the person by whom or on whose behalf any rateable property is actually occupied, if such person is in occupation by virtue of a tenancy which was for not less than six months certain; and as to rateable property occupied by virtue of a tenancy not coming within the above description, and also in the case of unoccupied rateable property, means the owner of the same; and as to lands of the Crown, whatever may be the term of the tenancy thereof, means the lessee or licensee thereof:
(b)
In respect of Maori land, means and includes the person, whether a Maori or European, by whom or on whose behalf any rateable property is actually occupied, if such person is in occupation by virtue of a tenancy which was for not less than six months certain; and as to rateable property occupied by virtue of a tenancy not coming within the above description, and also in the case of unoccupied rateable property, means the owner of the same, and also any person, whether a Maori or European, who is in actual or beneficial occupation or in receipt of the rents and profits of any land over which the Maori title has not been extinguished:
1895, No. 40, sec. 4(1)
(c.)
In respect of all land, whether Maori land or other than Maori land, includes the lessee or licensee of any right, privilege, or license to fell, cut, saw, or carry away timber growing or standing on such land, or to dig or remove gum therefrom:
1890, No. 35, sec. 3 1894, No. 24, sec. 2 1900, No. 17, secs. 2, 35 1894, No. 24, sec. 2 Ibid, sec. 2 1904, No. 41, sec. 15
(d.)
In respect of mining property, means the lessee, licensee, or other person by or on whose behalf any mining property is held, used, worked, or occupied, or who is in actual or beneficial occupation, or in receipt of the profits derived from such property:
“Owner” of any rateable property means the person entitled for the time being to receive the rack-rent thereof:
Provided that in the definitions of “capital value,”
“improvements,”
“unimproved value,”
and “value of improvements”
herein contained, “owner”
means the person who, whether jointly or separately, is seised or possessed of or entitled to any estate or interest in land;
“Publicly notify” means to publish in some newspaper circulating in the district, or (where there is no such paper in general circulation) to publish by placards in writing affixed to some public place or places in the district:
“Rateable property” means all lands, tenements, or hereditaments, with the buildings and improvements thereon, with the following exceptions:—
(a.)
Lands vested in His Majesty of which there is not an owner or occupier, as herein defined, other than His Majesty:
(b.)
Lands within any part of the North Island, including buildings and improvements, held under lease, license, or other authority from the Crown for gold-mining purposes; but this shall not be deemed to exempt any portion of the surface of property so held which may be used or occupied for residence or business sites, or for other than such gold-mining purposes, and the owner of any business site shall be deemed to be an occupier for the purposes of this Act:
(c.)
Lands occupied by churches and chapels, or cemeteries, other than cemeteries owned and conducted by private persons for pecuniary gain or profit:
(d.)
Lands and buildings used for the purposes of a public school as defined by “The Education Act, 1908”
:
(e.)
Lands vested in the School Commissioners of any provincial district of which there is not an occupier as herein defined other than the said Commissioners:
(f.)
Lands and buildings used for a university or college which has been duly incorporated by any Act or Provincial Ordinance:
(g.)
Lands and buildings used for a school not carried on exclusively for pecuniary gain or profit, but so that within any borough or town district not more than four acres be used and occupied by or for the purposes of any one such school:
1896, No. 46, sec. 2
(h.)
Lands not exceeding ten acres in extent, and buildings erected thereon and used for the purposes of the school known as the Canterbury Agricultural College, in the Selwyn County:
1900, No. 69, sec. 30(2)
(i.)
Lands, not exceeding in each case one hundred acres in extent, and buildings used for a public asylum, a hospital, or lighthouse purposes, and lands used as quarantine, pilot, or signal stations, or for Volunteer drill-sheds or grounds, or for purposes of public plantations:
1894, No. 24, sec. 2
(j.)
Lands and buildings used for a charitable institution, not being an institution within the meaning of “The Hospitals and Charitable Institutions Act, 1908,”
and not receiving any subsidy from the public funds, and which is carried on exclusively out of private benevolence for the free maintenance or relief of orphans, or of the aged, infirm, sick, or needy; but so that within any borough or town district not more than four acres be used and occupied by or for the purposes of any one such institution:
1900, No. 50, sec. 117
(k.)
Waterworks belonging to or under the control of any Borough Council, and wharves, river-protection, and harbour works under the control and management of any Harbour Board:
1896, No. 40, sec. 6
(l.)
Machinery, whether fixed to the soil or not: Rateable value,”—
1894, No. 24, sec. 2
(a.)
In respect of property within any district where the system of rating property on its annual value is in force, means the rent at which such property would let from year to year, deducting therefrom twenty per centum in case of houses, buildings, and other perishable property, and ten per centum in case of land and other hereditaments, but shall in no case be less than five per centum of the value of the fee-simple thereof:
1895, No. 40, sec. 3
(b.)
In respect of property within any district where the system of rating property on its capital value is in force, means the sum at which the capital value of such property is assessed, as appearing by the valuation roll made under “The Valuation of Land Act, 1908”
:
1896 No. 5, sec. 2 Ibid, sec. 3(3)
(c.)
In respect of property within any district where the system of rating property on its unimproved value is in force, means the sum at which the unimproved value of such property is assessed as appearing by the valuation roll made under the last-mentioned Act:
Provided that in districts where rating on the unimproved value is in force, buildings or improvements on land held under lease or license for mining purposes or as business or residence sites shall not be rateable:
1890, No. 35, sec. 7(2)
(d.)
In respect of mining property, means the sum at which the interest of the owner or occupier therein if held in possession free from incumbrances would be fairly purchasable if sold by public auction:
1894, No. 24, sec. 2 1900, No. 17, secs. 2, 35
(e.)
In respect of pastoral lands of the Crown held under lease or license in districts where the system of rating property on its capital value or its unimproved value is in force, means the sum which invested at six pounds per centum per annum would produce a yearly income equal to the rent paid therefor by the tenant or licensee thereof to the Crown, Land Board, or other public officer or body:
“Unimproved value” of any piece of land means the sum which the owner’s estate or interest therein, if unincumbered by any mortgage or other charge thereon, and if no improvements existed on that particular piece of land, might be expected to realise at the time of valuation if offered for sale on such reasonable terms and conditions as a bona fide seller might be expected to require:
“Value of improvements” means the sum by which the improvements upon an owner’s land increase its value:
Provided that the value of improvements shall in no case be deemed to be more than the cost of such improvements estimated at the time of valuation, exclusive of the cost of repairs and maintenance.
Rating Systems and Valuation Rolls
3 Existing rating systems to continue in force until altered.
1894, No. 24, sec. 4
The system of rating (whether on the annual, the capital, or the unimproved value) which is in force in each district on the coming into operation of this Act shall continue until altered under the provisions of this Act.
4 Local authority may adopt system of rating, except on unimproved values.
Ibid, sec. 4
(1.)
The local authority of any district (other than a district wherein the system of rating on the unimproved value is in force) may at any time by resolution determine whether the system of rating on the annual value or the capital value shall in future be in force in the district, and any such resolution may from time to time be rescinded and a new resolution passed.
(2.)
For the purpose of adopting in a district the system of rating on the unimproved value, or of discontinuing that system in a district where for the time being it is in force, the provisions of sections thirty-six to forty-four hereof shall apply.
5 Valuation roll under the Valuation of Land Act.
1896, No. 44, sec. 9
(1.)
Where the system of rating on the capital value or on the unimproved value is in force, the valuation roll from time to time supplied by the Valuer-General under “The Valuation of Land Act, 1908,”
shall be the valuation roll for the district:
Date for Valuer-General transmitting roll not limited.
Provided that nothing in this Act shall be held to be binding on the Valuer-General in so far as it limits the date for transmitting the roll to the local authority.
1900, No. 17, sec. 29(4)
(2.)
For the purposes of every such valuation roll the provisions of sections eight to twelve hereof shall, mutatis mutandis, apply.
Rating on the Annual Value
6 Valuation roll where rating on annual value in force.
1894, No. 24, sec. 3
Where the system of rating on the annual value is in force, a valuation roll shall be made, either annually or triennially at the option of the local authority, in the manner hereinafter appearing.
7 Valuers to be appointed.
Ibid, sec. 6
(1.)
For the purposes of such valuation roll the local authority may from time to time appoint one or more fit persons to be called “Valuers,”
and may assign and pay them such salaries or emoluments out of the district fund as the local authority thinks fit.
Valuers to make declaration. Ibid, sec. 7
(2.)
Every such Valuer shall, before entering on the duties of his office, make and subscribe, in the presence of a Justice, a statutory declaration in the form numbered (1) in the Second Schedule hereto.
(3.)
Such declaration shall be kept by the Clerk of the local authority.
Valuers to make valuation lists. Ibid, sec. 8
(4.)
On or before the fifteenth day of February in every year when an annual valuation is made, and in every third year when the valuation is triennial, the Valuers for the district shall prepare and sign, and transmit to the local authority, a valuation list in the form numbered (2) in the Second Schedule hereto, setting forth the rateable value, according to the best of their skill and judgment, of all rateable property in the district, and the names of the occupiers and owners thereof, and all other particulars indicated in the said Schedule.
(5.)
Where a district is divided into subdivisions, a separate valuation list shall be made of all the rateable property in each subdivision, instead of one such list for the whole district.
Valuers may enter premises. Ibid, sec. 9
(6.)
In the exercise of his duties as aforesaid any Valuer may enter at any time during the day upon any land or premises for the purpose of valuing the same, and may put to the occupier or owner thereof any questions he thinks fit touching any of the particulars he is required to furnish in the valuation list.
(7.)
Every person is liable to a fine not exceeding ten pounds who obstructs a Valuer in the performance of his duty herein, or refuses or wilfully neglects to answer any such question, or wilfully gives a false answer to any such question.
8 Owner in occupation to be entered as occupier.
Ibid, sec. 10
Where the owner of any property is also the occupier, his name shall be entered in the valuation list in the column of occupiers as well as in that of owners.
9 When property occupied by several persons with different interests.
Ibid, sec. 11
Where any property is occupied by more than one person with different degrees of interest therein, a separate valuation shall be made of the interest of each such occupier, and his name entered in the column of occupiers in the valuation list.
10 Owner to be deemed the occupier in case of less than three months’ occupancy.
1894, No. 24, sec. 12
(1.)
Where any property is let for a term of less than three months the owner shall be deemed to be the occupier, and shall be primarily liable for the rates, and his name shall be entered in the column of occupiers in the valuation list.
In borough tenant’s name may be substituted for landlord’s.
(2.)
Any tenant for a term of not less than three months may, at any time during the period in which the valuation list of a borough is open for public inspection, and on or before the last day appointed for making objections thereto, apply to the Council of such borough to have his name substituted for that of his landlord in the valuation list as the occupier of the property; and if he at the same time delivers to the Council the written consent of the landlord to such substitution of names, then the name of the tenant shall be inserted in the valuation list, and the tenant in such case shall be primarily liable for the rates.
(3.)
If the said tenant, however, vacates the premises at any time after such valuation list is confirmed, and the valuation roll based thereon is in force, then the landlord may apply at any time to the Council to have his name substituted on the roll in the place of the name of the tenant who has parted with his qualification; and the Council, if satisfied of the facts of the case, may make such substitution of names, and the landlord shall then be primarily liable for the rates on the property.
11 In case of copartners, &c., who to be liable.
Ibid, sec. 13
(1.)
Any bank, joint-stock or other company, firm, copartners, or joint tenants occupying any property may, by notice in writing delivered to the Valuer before the valuation list is made up, nominate some member or officer of such bank, company, or firm, or any one of such copartners or joint tenants, who shall be deemed to be and shall be entered in the valuation list as the occupier of such property.
(2.)
In default of such nomination the manager of such bank or company, or the person whose name is ordinarily used as the first or leading name in such firm, copartnership, or tenancy, shall be deemed to be and shall be so entered as occupier.
(3.)
But any proceedings for the recovery of rates may notwithstanding be taken either against such bank, company, or firm, or against such nominal occupier as the local authority thinks fit.
12 Unknown owner to be rated as “owner.”
Ibid, sec. 14
Where the name of an owner cannot after due inquiry be ascertained, it shall be entered in the valuation list as “the owner,”
and he shall be liable to be rated under such designation.
13 Valuation list to be open for inspection.
Ibid, sec. 15
The local authority shall forthwith cause the valuation list so sent to it to be deposited at some convenient place to be publicly notified, and to lie open for the inspection of all persons interested therein until the fifteenth day of March; and shall once in each week during such period give public notice, in the form numbered (3) in the Second Schedule hereto, that such list is open for inspection, and of the place where it is deposited, and of the manner in which objections thereto may be made, as provided by this Act.
14 Notice of valuation.
Ibid, sec. 15
Notice of any valuation made by a Valuer shall be given, in the form numbered (4) in the Second Schedule hereto, to every person whose name appears in the valuation list; but the omission to give such notice shall not invalidate any valuation.
15 Ratepayers may inspect valuation list.
Ibid, sec. 16
Every ratepayer or other person interested therein may inspect such list, and may take copies of any part thereof, at all reasonable hours until the said fifteenth day of March inclusive; and every person in charge of such list who refuses or obstructs the inspection thereof is liable to a fine not exceeding five pounds.
Objections to Valuation List
16 Local authority may object to valuation list.
1894, No. 24, sec. 17
(1.)
The local authority of the district in which the system of rating on the annual value is in force may, by its Chairman or Clerk, or other officer appointed by the local authority in writing for that purpose, object to any particular valuation or to any matter inserted in or omitted from such list.
If whole list objected to, local authority to give public notice. Ibid, sec. 22
(2.)
If the local authority objects to the whole of the valuation list, it shall give public notice of its objection thereto, in the form numbered (5) in the Second Schedule hereto, on or before the seventh day of March.
17 Any person aggrieved may object.
Ibid, sec. 18
Any owner or occupier who considers himself aggrieved by reason of the unfairness or incorrectness of any rateable value in the valuation list, or by reason of the insertion or incorrectness of any matter therein, or the omission of any matter therefrom, may object as herein provided.
18 Any ratepayer may object.
Ibid. sec. 19
Any ratepayer of the district may object to any valuation appearing on the valuation list, in the same manner as the owner or occupier of property in respect of which such valuation has been made can object.
19 Form and service of objection.
Ibid, sec. 20
Every objection shall be in writing under the hand of the objector, and shall be as near as may be in the form numbered (6) in the Second Schedule hereto, and shall be addressed to and delivered at the place of sitting of the Assessment Court hereinafter mentioned on or before the fifteenth day of March.
20 Copy of objections to be sent to local authority
Ibid, sec. 21
Every objector (other than the local authority) shall, not less than ten days before the sitting of the said Court, send to the local authority a copy of every such objection made by him.
21 Clerk to give notice to person objected to.
Ibid, sec. 23
(1.)
If any person objects to any entry in or omission from the valuation list, or to any value therein, affecting the interests of any other person than the objector, the Clerk of the local authority shall send to the person so affected a copy of such objection.
(2.)
Such objection shall be delivered to the person affected, or left at his last known place of abode or business, not less than five clear days before the sitting of the Assessment Court.
Assessment Court
22 Assessment Court
Ibid, sec. 24
For each district in which the system of rating on the annual value is in force there shall be an Assessment Court (hereinafter called “the Court”
) for the purpose of hearing and determining all objections to the valuation list for such district.
23 Judge of Assessment Court.
Ibid, sec. 25
The Magistrate exercising jurisdiction within such district shall be the Judge of the Assessment Court for such district; but in the unavoidable absence of the Magistrate the Governor may from time to time appoint any other fit person to be the Judge of such Court, or remove such person.
24 When Governor to appoint Judge.
1895. No. 40, sec. 4(4)
Where there are more Magistrates than one exercising jurisdiction within the district, the Judge of the Court shall be such one of them as the Governor appoints.
25 Sittings of Assessment Court.
1894, No. 24, sec. 26
(1.)
The Court shall hold its sittings at such convenient time and place in the district as the Judge appoints, and not less than ten days’ notice shall be given of every such sitting.
Adjouraments.
(2.)
The Court may adjourn from time to time as it thinks fit, and on any day appointed for the sitting of the Court, if the Judge fails to attend, the Court shall stand adjourned till the following day, and so from day to day till the Judge attends.
Clerks of Court.
(3.)
Clerks of Magistrates’ Courts shall be Clerks of the Assessment Court in all cases where it is convenient, and in respect of Courts where it is not convenient Clerks shall be appointed by the Governor.
Powers of Court.
(4.)
The Court shall have all the powers to summon witnesses and examine them on oath, and to compel their attendance and the answering of questions and the production of papers, and for all other purposes touching the hearing of matters before the Court which, by any law for the time being in force, may be exercised by a Magistrate.
Court may order coats.
(5.)
The Court may, in its discretion, order the payment by either party of all reasonable costs and charges as to the Court seems fit, and the payment of the amount specified in such order may be enforced in like manner as a sum of money recovered by judgment in a Magistrate’s Court in an action for debt.
26 Who shall attend the Court.
1894, No. 24, sec. 27
The Clerk or other person duly appointed by and on behalf of the local authority, and all Valuers and Collectors of Rates for the district, shall attend the sittings of the Court, and shall produce all the books and papers relating to their respective offices which the Court requires to be produced.
27 Court to correct valuation list.
Ibid, sec. 28
The Court shall hear and determine all objections delivered as above provided, and may alter the valuation list in respect of anything objected to, by correcting any value therein, or by inserting any matter therein, or erasing any matter therefrom, which it is proved to the satisfaction of the Court ought to be altered, inserted, or erased, as the case may be.
28 If no valuation list prepared, Court may appoint Valuers.
Ibid, sec. 29
(1.)
If it. is proved to the Court that no valuation list has been prepared as required by this Act, the Court shall appoint a Valuer or Valuers to make such list, and shall fix and publicly notify the days for the completion and public inspection thereof, and for delivering objections thereto, and for hearing such objections; and the Court shall sit on the days so publicly notified, and shall revise the valuation list as provided by the last preceding section.
(2.)
All the cost of making such valuation list shall be fixed by the Court, and shall be charged upon the district fund.
29 Alterations to be initialled and list signed.
Ibid, sec. 30
The Judge shall initial all the alterations, insertions, and erasures (if any) made in the valuation list, and shall sign the same.
30 Valuation list to be valuation roll for the year.
Ibid, sec. 31
(1.)
The valuation list so signed, or so corrected and signed, shall be the valuation roll for the district, and shall remain in force until a fresh roll is made.
Valuation roll to be evidence. Ibid, sec. 32
(2.)
The valuation roll so signed shall be conclusive evidence of the contents thereof, and that the same has been made in accordance with the provisions of this Act
31 Valuation roll to be kept by local authority.
Ibid, sec. 33
The Court shall deliver over the valuation roll to the Clerk of the local authority; and the local authority shall keep the same in its office or usual place of business, to be inspected by all persons interested therein at all reasonable hours.
32 Decision of Court to be final.
Ibid, sec. 34
The decision of the Court on all objections coming before it shall be final, and no proceeding of such Court shall be removed into any superior Court by certiorari or otherwise.
Alteration of Roll
33 Local authority may amend roll.
1894, No, 24, sec. 35 1895, No. 40, sec. 4(5)
(1.)
The local authority of a district in which the system of rating on the annual value is in force may, while the valuation roll remains in force, alter the same—
(a.)
By placing thereon any rateable property which has been accidentally omitted from such roll, or by removing from such roll any property which has been erroneously placed thereon, or by inserting on such roll the name of the owner of any property in cases where, in terms of this Act, the word “owner”
merely has been inserted under that heading in the said roll, and the name of such owner has been subsequently ascertained, or where a change in the name of the owner or occupier has been rendered necessary by the provisions of section sixty-three hereof, or by reason of the property being let to a fresh occupier: or
(b.)
By placing thereon any lands which, subsequent to the coming into force of the roll, have become rateable property; and may determine who is the owner and occupier thereof, and fix the rateable value of the same, but so that, as regards lands purchased from the Crown during such period, the value to be fixed shall be the price paid to the Crown for such lands, and, as regards lands leased from the Crown, shall be the sum ascertained in the same way as prescribed in section two hereof for ascertaining the rateable value of pastoral lands of the Crown.
(2.)
Nothing herein shall authorise the alteration of any rateable value except when such rateable value has been affected by the addition or removal of buildings, and then only to the extent to which the rateable value has been so affected.
(3.)
If such alteration is in the nature of a division of any rateable property, the rateable values of each division of the property so divided may be altered; provided that the rateable value of all such divisions equals in the whole the rateable value of the property as on the roll prior to such alteration, unless where buildings have either been added or removed, in which case the new aggregate value may be increased or diminished only to the extent of the value of such buildings.
(4.)
Any such alteration, on being initialled by the Chairman, shall be deemed thenceforth to form part of the valuation roll, but without releasing any person from liability for any rates due at the time of the making of such alteration.
34 Objections may be made to alterations
1894, No. 24, sec. 36
(1.)
Every person affected by any alteration made in a valuation roll by a local authority under any powers authorising it in that behalf shall be entitled to object by lodging an objection with the local authority, and to have the objection heard before a Magistrate, who, for the purposes of this section, shall have all the powers and authorities of an Assessment Court.
(2.)
All notices and other proceedings prescribed with respect to original valuations, and the objections against the same, and the hearing thereof before an Assessment Court shall, mutatis mutandis, apply with respect to the alterations in a valuation roll, objections, and the hearing thereof before a Magistrate under this section.
Standard Roll for Rating on Annual Value
35 Standard roll.
1894, No 24, sec. 5 1895, No. 40, sec. 4(2)
The valuation roll made by the Council of any borough or county rating on the annual value shall be the standard roll from which the valuation rolls of all the local authorities rating on that value within such borough or county shall be framed, except as hereinafter mentioned, that is to say:—
(a.)
Within counties where “The Counties Act, 1908,”
is suspended, and also within counties where the County Council does not levy general rates, and no valuation roll exists, the Road Boards and Town Boards shall annually or triennially, at their option, make valuation rolls of the rateable property in the road districts and town districts within the county, and such valuation rolls shall be the standard rolls from which all other local authorities in the said county shall compile their rolls for rating purposes on the annual value:
New rolls.
(b.)
Whenever any such local authority requires to have a separate valuation roll for the whole or any portion of its district, the Clerk of the Borough Council, County Council, Road Board, or Town Board, as the case may be, upon receiving reasonable notice of such requirement, and upon receiving from such local authority an accurate description by boundaries of the district or portion thereof for which the roll is required, shall copy into the roll of such authority the rateable value, as appearing on the valuation roll of the borough, county, road district, or town district, as the case may be, of all rateable property within the district or portion thereof for which the roll is required, and shall sign such roll, which shall be countersigned by the Chairman of such local authority, and shall transmit such roll so signed to the Clerk of the local authority requiring it; and such roll, while such valuation roll remains in force, shall be the valuation roll for such district or portion of the district, as the case may be.
(c.)
For every valuation roll furnished to a local authority as aforesaid, the local authority supplying the same may charge such sum as will defray the actual cost of copying the same, and no more.
Town Board may mike separate roll or local rates.
(d.)
Within any town district wherein the system of rating on the annual value is in force the valuation roll of the county shall be the standard roll of the rateable value of the property within such town district for all purposes other than the local rates levied by the Town Board, for the levying whereof, but for no other purpose, the Town Board may make a separate valuation roll of the rateable property in its district.
Separate rolls for special rates.
(e.)
Whenever, for the purposes of any special rate to be levied on the annual value upon some portion only of a district or of some subdivision of a district, or upon any portion of two or more districts, any local authority requires a separate valuation roll for such portion or subdivision, then such local authority shall compile from the valuation rolls of the said one ’or more districts a valuation roll of the rateable property in such portion or subdivision, with its rateable value.
Rating on the Unimproved Value: Adoption of the System
36 Interpretation.
1896, No. 5, sec, 2
For the purposes of sections thirty-six to forty-four hereof, if not inconsistent with the context,—
“District” means any borough or county; and in counties wherein “The Counties Act, 1908,”
is suspended, or where the County Council does not levy a general rate, includes any town district or road district; it also includes any town district for the purpose of making and levying Town Board rates:
“Local authority” means the local authority of such district.
37 Ratepayers may by vote adopt rating on unimproved value.
Ibid. sec. 5
(1.)
The following proportion of the ratepayers on the valuation roll of a district, that is to say,—
(a.)
Twenty-five per centum of the ratepayers on the roll where the total number on the roll does not exceed one hundred:
(b.)
Twenty per centum where such total number exceeds one hundred but does nor exceed three hundred:
(c.)
Fifteen per centum where such total number exceeds three hundred,—
may, by writing under their hands delivered to the Chairman of the local authority, demand that a proposal to adopt the system of rating on the basis of the unimproved value be submitted to the ratepayers’ vote.
(2.)
Thereupon the votes of the ratepayers shall be taken upon such proposal on a day to be fixed by the Chairman, being not less than twenty-one nor more than twenty-eight clear days after the delivery of such demand, and such day shall be forthwith notified in a newspaper published or circulating in the district: Provided—
(a.)
That such demand shall be deemed to be duly made on the Chairman if the notice containing the same is delivered at the Town Hall or other principal office of the local authority of the district: and
(b.)
That if, within seven days after the delivery of such demand, the Chairman fails to duly fix and notify the day on which the votes of the ratepayers are to be taken, then the votes shall be taken on the twenty-eighth day after the delivery of such demand; and the Clerk of the local authority shall notify the same in manner aforesaid.
(3.)
On such day a poll shall be taken in the same manner as is prescribed by “The Local Bodies’ Loans Act, 1908,”
in the case of a proposal to raise a loan in the district.
(4.)
Such of the provisions of the aforesaid Act as are necessary for the poll hereunder are hereby incorporated, mutatis mutandis, with this Act.
38 Form of voting-papers.
Ibid, sec. 6
(1.)
The voting-papers for the purposes of such poll shall be printed in the following form:—
Proposal that henceforth the system of rating property on the basis of the unimproved value thereof be adopted in the [Name of the district].
1.
I vote for the above proposal.
2.
I vote against the above proposal.
(2.)
Such proposal shall not be deemed to be carried unless affirmed by a majority of the valid votes recorded.
39 Result of poll to be published.
1896, No. 5, sec. 7
Within twenty-one days after the result of the poll has been ascertained, the Chairman of the local authority shall cause a notice of the number of votes recorded for and against the proposal, as hereinbefore provided, to be published in the Gazette, and also in one or more newspapers circulating in the district; and in such notice he shall declare the proposal to be carried or rejected, as the case may be.
40 If poll carried, rates to be on unimproved value.
Ibid. sec. 8
If the adopting proposal is carried, then, from and after the thirty-first day of March succeeding the date of the gazetting of the Chairman’s notice of the result of the poll, all rates made and levied by the local authority of the district, or by any other local authority therein, shall be made and levied on the unimproved value under this Act.
41 How adoption to be rescinded.
Ibid, sec. 9
(1.)
The adopting proposal may be rescinded in the manner and subject to the conditions, mutatis mutandis, prescribed by this Act for the carrying thereof, and for the purposes of the poll the voting-papers shall be printed in the following form:—
Proposal that the adoption of the system of rating property on the basis of the unimproved value thereof be rescinded in the [Name of the district].
1
I vote for the above proposal.
2
I vote against the above proposal.
(2.)
The Chairman shall publish the result of the poll within the time and in the manner hereinbefore prescribed in the case of an adopting proposal.
42 If poll carried, rating on unimproved value to be discontinued.
Ibid, sec. 10
If such rescinding proposal is carried in any district, then, from and after the thirty-first day of March succeeding the date of the gazetting of the Chairman’s notice of the result of the poll, rates shall cease to be made and levied on the unimproved value, and shall be made and levied in the manner in which they were made and levied before the adopting proposal was carried.
43 Fresh proposal not to be submitted before three years.
Ibid. sec. 11
(1.)
Where an adopting or rescinding proposal has been carried as the result of the. poll in any district, no new proposal (either for rescission or adoption, as the case may be) shall be submitted to the ratepayers until the expiration of at least three years from the date of the gazetting of the notice of the result of that poll.
(2.)
If either proposal is rejected in any district, such proposal shall not be again submitted to the ratepayers until the expiration of at least three years from the date of such rejection.
44 Valuation roll of district.
Ibid, sec, 12
(1.)
As soon as conveniently may be after an adopting proposal is carried in any district, a valuation roll of the rateable property in the district shall, for the purposes of rating on the unimproved value, be prepared and supplied by the Valuer-General as provided by section five hereof:
Rates to be levied on unimproved value of land.
Provided that, in addition to setting forth the capital value, the roll and all notices of assessment shall set forth the value of improvements, and the unimproved value of all rateable property in the district; and the rates when made and levied shall be made and levied on the unimproved value in accordance with this Act.
Objections. Ibid, sec. 13
(2.)
Any person authorised to object to the assessment of the capital value may in like manner, mutatis mutandis, object to the value of improvements or the unimproved value, or all or any of them; and if, on objection as aforesaid, any assessment is reduced, the capital value of the reduced assessment shall be adjusted to equal the value of improvements plus the unimproved value.
Rating of Mining Property in the South Island
45 Rating of mining property.
1890, No. 35, secs, 5, 6
(1.)
All mining property held by an occupier in any borough, town district, or county within a mining district in the South Island shall be liable to be rated by the local authority in like manner as other rateable property in the district of such local authority is rated, but subject to the special provisions of this Act relating to mining property.
Unimproved value. 1896, No. 5, sec. 19 1903, No. 56, sec. 2(c)
(2.)
Where the system of rating on the unimproved value is in force, mining property which is rateable shall be rated on its unimproved value.
46 Valuation roll of all mining property to be prepared.
1890, No. 35, sec. 7
(1.)
For the purposes of the rating of mining property every local authority of a borough, town district, or county in a mining district in the South Island shall on some day in the month of January in every year cause to be made a valuation list, in the form numbered (2) in the Second Schedule hereto or to the like effect, of all mining property in the district of such local authority.
(2.)
Such valuation list shall be prepared by a Valuer or Valuers to be appointed from time to time by the local authority, who shall determine what, in his or their opinion, is the rateable value of all mining property in the district.
(3.)
On or before the first day of March in each year the Valuer or Valuers shall give notice of the rateable value so determined by him or them, in the form numbered (4) in the Second Schedule hereto or to the like effect, to each occupier, by posting the same to such occupier’s last known place of abode in New Zealand.
(4.)
It shall not be necessary in any valuation list, roll, or rate-book relating to mining property to insert the name of the “owner”
; and the “occupier”
shall be deemed to be the owner for the purposes of liability for rates on such property.
(5.)
All the provisions of this Act relating to the powers of a Valuer, the valuation list, and the valuation roll in a district where the system of rating on the annual value is in force shall (except where otherwise expressly provided) extend and apply to the valuation list to be made for the purposes of this section, and to the valuation roll to be prepared and completed thereon, and every occupier shall have the like right of objection to the rateable value of his mining property as he would have under those provisions.
(6.)
The Warden of the district in which the mining property is situated, having jurisdiction under “The Mining Act, 1908,”
shall be the Judge of the Assessment Court, and all the provisions of this Act relating to the powers, duties, and authorities of a Magistrate as Judge of the Assessment Court shall extend and apply to such Warden accordingly, who shall for the purposes of this section have all such jurisdiction and authority as he would have in respect of any matter within his jurisdiction under “The Mining Act, 1908,”
and as fully as if the duties hereby imposed upon him were expressly set forth in that Act.
(7.)
In addition to the powers given to a Valuer under the provisions referred to in subsection five hereof, every Valuer appointed under this section shall have power to examine any person on oath or affirmation in relation to any matter or thing necessary to enable such Valuer to ascertain the true value of the mining property held by any occupier, and may put questions in writing, and require the same to be answered in writing by the person to whom they are put.
(8.)
For the purposes of the last preceding subsection every such Valuer shall be deemed to have power to administer an oath or take an affirmation, and every person who wilfully makes a false answer in any material particular to any question so put to him, whether orally or in writing, commits perjury.
(9.)
The form of valuation roll, rate-book, and of every instrument or proceeding required or that may be made or taken under the provisions referred to in subsection five hereof may be modified or varied so as to give effect to this section.
Vauation roll and rate-book to be part of other valuation roll and rate-book. 1890, No. 35, sec. 8
(10.)
The valuation roll and rate-book made under this section shall be deemed to be in addition to any other valuation roll and rate-book made under any Act in force in the district, and shall be deemed to be a part thereof; and every person whose name appears upon a valuation roll made under this section shall have the like rights as to being placed on a voters roll (however designated) and of voting at elections of members of the local authority as he would have under the law constituting such authority.
Minimum value of rateable property. Ibid, sec. 7
(11.)
For the purposes of assessment and rating the minimum rateable value of every mining property liable to the provisions of this section shall be not less than twenty pounds:
Provided that, in case two or more persons are interested in the same property, the interest of each and every person therein shall be assessed separately:
Ibid, sec. 10
Provided also that the local authority of any district may by special resolution reduce the minimum rateable value to any sum not being less than ten pounds.
Rates collected to be part of revenues of local authority. Ibid, sec. 9
(12.)
All rates levied, recovered, or received under this or the last preceding section by any local authority shall be deemed to form part of the revenues of such authority, and shall be dealt with accordingly.
True copy of every special resolution to be sent to Minister of Finance. Ibid, sec. 12
(13.)
A copy of every special resolution passed under this section shall be sent to the Minister of Finance, with a certificate thereon, signed by the Chairman of the local authority passing the resolution, that such copy is a true copy.
Special resolution to be passed in manner required by law. Ibid, sec. 11
(14.)
For the purposes of this section a special resolution shall be passed in the manner required by the law for the time being regulating the procedure of the local authority passing the same; and if there is no such law, then no such resolution shall be passed till at least seven days’ notice of the intention to propose the same has been given or sent to each member of such authority.
47 Mining property of King not affected.
Ibid, sec. 13
(1.)
Nothing in the two last preceding sections shall be deemed to apply to any mining property used or occupied by or on behalf of His Majesty.
Last two sections not to have operation in North Island. Ibid, sec. 15
(2.)
The two last preceding sections shall not have operation within any part of the North Island of New Zealand.
Rates and the Rate-book
48 Conditions on which local authorities may make rates.
1894, No. 24, sec. 37 1896, No. 40, sec, 5
Every rate made by a local authority shall be made subject to the following conditions:—
(a.)
That the rate be for a year, or some period less than a year, without prejudice to the provisions of paragraph (e) hereof:
(b.)
That it be payable in one sum or in equal instalments on a day or days to be fixed at the time of malting the rate:
(c.)
In the case of a special rate made for providing for the annual or half-yearly charge on a loan, that it be payable yearly or half-yearly in each year as the local authority from time to time by special order directs:
(d.)
In the case of every rate, that it be of a stated amount in the pound on the rateable values of the rateable property as appearing in the valuation roll for the time being in force:
Except as otherwise provided in the case of a water rate or other rate fixed by any Act or Ordinance.
(e.)
Where the local authority is authorised to make a special rate providing for the annual or half-yearly charges on a loan, such special rate shall be made a continuing rate for a period of years equal to the currency of the loan.
1895, No. 40, sec. 4(6)
(f.)
Where the total amount of rates due by any one ratepayer would, according to the valuation on which he is assessed, be less than one shilling, he shall be rated at one shilling.
49 Particulars to be entered in rate-book.
1894, No. 24, sec. 38
(1.)
The particulars of every rate shall be transcribed in a rate-book in the form numbered (7) in the Second Schedule hereto or to the like effect, and. if the local authority so desires, columns may be added to such form so as to allow of more than one rate being dealt with in the same rate-book, or to show what rates are at any time in arrear.
(2.)
The names and other particulars as to occupiers or owners, and property, and the rateable values, and otherwise, as the nature of the rate may require, shall be taken from the valuation roll.
(3.)
All alterations lawfully made in the valuation roll shall be transcribed into the rate-book, and initialled by the Chairman and by the Clerk of the local authority.
50 Local authority to give fourteen days notice of making rate.
Ibid, sec. 39
Not less than fourteen days before making any rate the local authority shall publicly notify its intention to make such rate, the period for which it is made, the days on which it is to become payable, and that the rate-book is open for inspection as herein provided.
51 Rate-book to be signed and be open for inspection by ratepayers.
Ibid, sec. 40
The rate-book shall be signed by two members of the local authority, and shall be kept in some place, to be publicly notified, for inspection without fee by all ratepayers at such times and hours as the local authority fixes.
52 Appeal against rate-book.
Ibid, sec. 41
Any ratepayer may appeal to the local authority against the rate-book on any of the following grounds:—
(a.)
That any person is rated in the rate-book on property not appearing in the valuation roll for the time being in force, or for a different value than that stated in such roll:
(b.)
That any person or property appearing by the valuation roll to be liable to be rated is omitted from the rate-book:
(c.)
That the description of any person or property is erroneously copied from the valuation roll:
(d.)
That the rate on any rateable property is incorrectly computed:
(e.)
That any alteration lawfully made in the valuation roll has not been made in the rate-book.
Local authority to give fourteen days notice of making rate.
53 Local authority to correct errors in rate-book.
1894, No. 24, sec. 42
The local authority may correct any such errors in the rate-book, and every such correction shall be initialled by two members thereof; but. except as above provided, no appeal shall be allowed against any part of the rate.
54 Rate-book to be evidence without proof of signatures.
Ibid, sec. 43
The rate-book so signed, with corrections (if any) so initialled, shall be conclusive evidence in all Courts of the correctness of the contents thereof without proof of such signatures, and that the same has been duly made.
55 Appeal against separate rate.
Ibid, sec. 44
Any ratepayer who feels aggrieved by the making of any proposed separate rate may. within two months of the making of such rate, appeal to the Assessment Court against such rate, on the ground that his property will not be benefited or will be only partially benefited by the proposed work, or that the property of any ratepayer is wholly or partially omitted from the operation of such separate rate; and the Assessment Court shall decide thereon in the manner provided for objections to assessments.
Recovery of Rates
56 Proceedings for recovery of rates to be taken hereunder.
Ibid, sec. 45
(1.)
All rates levied under this Act shall be recoverable in manner hereinafter provided.
(2.)
Where in any Act or Ordinance it is provided that proceedings may be taken for the recovery of rates, such provision shall be taken to mean that such proceedings shall be taken under this Act.
1896, No. 5, sec. 16
(3.)
All rates levied on the unimproved value shall for the purpose of recovery be deemed to be charged on the capital value of the land and not on the unimproved value only.
57 How demand for rates made.
1894, No. 24, sec. 46
A demand for any rate due shall be made in writing in the form numbered (8) in the Second Schedule hereto or to the like effect, purporting to be signed by any person duly appointed by the local authority to collect rates, and delivered to the person liable, either personally, or’ by leaving the same at his last known abode or place of business, or on the premises in respect of which such rate is due, or by sending the same through the post addressed to the person liable at his last known place of abode or place of business.
58 Two or more local authorities may agree upon one collector, and may make one demand.
Ibid, sec. 47
Any two or more local authorities may agree to appoint one Collector to collect the rates levied by each of them, and such Collector may include all such rates due from one person in one demand as hereinafter mentioned.
59 Where rates payable.
Ibid, sec. 48
All rates shall be payable at the office of the local authority, or at some place publicly notified for the payment thereof.
60 How and when rates can be sued for.
Ibid. sec. 49
(1.)
If any person fails, for fourteen days after demand thereof, to pay any rate for which he is liable, the local authority may recover the same as a debt in any Court of competent jurisdiction.
(2.)
Any person authorised by a resolution or under the seal of the local authority to collect rates may sue for the same in the name of the local authority, and for that purpose may make all affidavits or declarations, and do all other acts, deeds, matters, and things, which the plaintiff is required to do in the Court in which he is suing.
61 Invalidity of rate as a whole no defence to action against person liable in rate-book.
Ibid, sec. 50
The invalidity of any rate as a whole shall not avail to prevent the recovery of the rate appearing in the rate-book to be payable by any person, unless such invalidity is on the ground that such rate is a rate at a greater amount in the pound than the local authority levying the same is empowered to levy.
62 Occupier primarily liable for rates while he is on valuation roll and rate-book as such.
1894. No. 24, sec. 51
(1.)
The occupier shall be primarily liable for all rates becoming due while his name appears in the rate-book as such.
(2.)
Where a rate is payable by instalments, if the occupier ceases to actually occupy the premises in respect of which the rate is payable, he may recover from the incoming tenant, if any, and, if not, from the owner, all instalments coming due after he has ceased so to occupy as aforesaid and paid by him, notwithstanding that the alteration of the name of the occupier has not been made in the rate-book.
63 Notice to be given of sale of rateable property.
Ibid, sec. 52 1895, No. 40, sec. 4(7)
(1.)
Every owner or occupier of rateable property who sells or otherwise transfers the same or any part thereof shall, within one month after such sale or transfer, give notice in writing thereof, together with the name and address of the purchaser or transferee, to the local authority in whose district the property is situate; and until he gives such notice he shall remain liable for all rates payable in respect of such property.
(2.)
Such notice shall not release him from liability to pay any rates due at the time such notice is given.
64 Half rates chargeable for buildings unoccupied for six months.
Ibid, sec. 5
In every case where—
(a.)
Any dwellinghouse or other building remains actually vacant and unoccupied for a period of not less than six months in any rating year, whether continuously or not.; and
(b.)
The person rated in respect thereof gives to the local authority, within fourteen days after the expiration of such period, notice in writing of the dates on which such house or building became vacant and unoccupied, and on which it again became occupied,—
then such person shall be liable to pay only half the amount which would otherwise be payable for the year’s rates in respect of such dwellinghouse or other building, and shall be entitled to a refund of whatever sum he may have paid in excess of such half.
65 Who can be sued besides occupier.
1894, No. 24, sec. 54
(1.)
Any rate or part thereof due by an occupier may also, at the option of the local authority or of any person authorised to collect rates as aforesaid, be recovered from the owner, or from any person owning any interest, including an interest as first mortgagee, in the rateable property in respect of which such rate is payable, or from any person actually in occupation of the premises in respect of which such rate is payable.
Remedy of owner paying rates against occupier. Ibid, sec. 55
(2.)
If an owner or any such person as aforesaid pays any rate due by an occupier, then, unless such owner or other person has agreed with the occupier to pay the rates, the amount of rates so paid shall be deemed to be a debt due and owing from and after the time of paying the same by the occupier to the owner or other person paying the same.
Remedy of mortgagee in such case.
(3.)
Where a mortgagee is compelled to pay any rates under this section in respect of any rateable property under mortgage to him, the amount of such rates so paid by him shall, as from the date of paying the same, be deemed to form part of the principal moneys secured by the mortgage, and shall be chargeable with interest accordingly; though at the option of the mortgagee the same shall be recoverable by him either from the mortgagor or the occupier immediately after payment thereof by the mortgagee.
Remedy of person other than the owner in such case
(4.)
Where any person other than the owner has been compelled to pay any rates under this section, then, unless such person has agreed with the owner to pay the same, or has already recovered such rates from the occupier, the amount so paid shall be deemed to be a debt due and owing from and after the time of paying the same by the owner to such person, and any such payment by an owner under this provision shall be deemed to be a payment by him under subsection two of this section.
Limit of amounts recoverable from tenant.
(5.)
No rates shall be recoverable from any tenant of rateable property, not being an occupier within the meaning of this Act, to a greater extent than the rent payable or to be payable by him for such property at the time of making the demand for the same upon him, and any such rates so paid by him may be deducted from his rent.
Contracts between persons as to payment of rates not affected. 1894. No. 24. sec. 56
(6.)
Nothing herein shall be construed to affect any contract now or hereafter made between any persons as to the liability for the payment of rates as between the parties to such contract; and in any case where, as between themselves, the owner has contracted to pay the rates, the occupier or any tenant of the rateable property may pay the same if the owner has not paid them, and deduct the same from any rent payable by him to the owner.
66 Apportionment of rates.
Ibid, sec. 2 1896. No. 5, sec. 4
(1.)
In all cases where it is necessary to fix the rateable value of any portion of a building, or where there are two or more occupiers of a building, and it is necessary to apportion the amount of rates payable by each occupier, the same shall be determined as follows:—
(a.)
The rateable value of the whole building and land (or, where the system of rating on the unimproved value is in force, then of the land only), and also the annual letting-value of the whole building with the land occupied thereby, shall be first determined;
(b.)
Next, the annual letting-value of each portion of the building which is separately occupied shall be determined; and
(c.)
Then the proportion of the rateable value upon which each occupier shall be rated shall be the sum which bears the same proportion to the rateable value of the whole building and land (or, where the system of rating on the unimproved value is in force, then of the land only) as the annual letting-value of the portion of the. building so separately occupied bears to the annual letting-value of the whole building and land.
1903, No. 59, sec. 4
(2.)
Any such occupier may object to such apportionment, and such objection shall be heard and determined by the appropriate Assessment Court under this Act or “The Valuation of Land Act, 1908,”
as the case may be, in the manner provided for objections to assessments.
67 Service when person liable for rates absent.
1894, No. 24, sec. 57
If any person liable for any rate is absent from New Zealand, a service of summons upon his agent or attorney shall be a sufficient service.
68 If owner liable for rates unknown, &c., summons may be posted on property.
Ibid, sec. 58
(1.)
If an owner liable for rates has no known agent in New Zealand, or is unknown, or cannot after due inquiry be found, a public notification of the summons, with or without posting such summons upon a conspicuous part of the property in respect of which such rates are payable, or on some public road near thereto, shall be a sufficient service, and the cost of such notification shall be recoverable from such person in addition to the rates.
Where owner unknown, judgment may be given against “the owner.”
(2.)
Judgment for the amount of rates due may be given in any Court of competent jurisdiction against such owner by name, or, if he is unknown, under the designation of “the owner”
of such property, on the Court being satisfied that such owner is absent or unknown, or cannot after due inquiry be found, and upon proof of service of summons as above provided.
69 Power to remit rates in certain cases.
1894, No. 24, sec. 59 1900, No. 50, sec. 116
(1.)
On the petition of any person praying for a remission of rates on the ground of extreme poverty, arising from accident or continued illness, or other cause beyond the control of such person, the local authority may, if it thinks fit, on being satisfied after full inquiry that the allegations in such petition are true, remit the payment of any rates by the petitioner, either wholly or in part, or for such time as the local authority thinks fit.
1901, No. 25. sec. 2
(2.)
The power given by this section to local authorities to remit rates may be exercised in the case of any charitable institution (not being an institution within the meaning of “The Hospitals and Charitable Institutions Act, 1908”
) founded for the free maintenance or relief of orphans, or of the aged, infirm, sick, or needy, and which is in receipt of assistance by way of subsidy from the public funds:
Provided that this subsection shall not apply to any charitable institution occupying an area of land greater than one acre if within a borough, or three acres if outside the bounds of a borough.
70 Additional charge of ten per centum.
1894, No. 24, sec. 60
Where any rates remain unpaid after six months from the date on which the same first became recoverable from some person, such rates shall, together with an additional charge of ten per centum of the amount thereof, be recoverable from any person liable to pay the same.
71 Rates overdue for two years cannot be recovered.
Ibid, sec. 61
No judgment for the amount of any rates due shall be given or signed after two years from the time when such rates first became due.
72 Registration of judgment for rates.
Ibid, sec. 62
Where judgment for any rates is recorded against any land, whether by means of a charging order or otherwise, no further instrument shall be registered against such land until such judgment is satisfied.
73 Proceedings if judgment not satisfied.
Ibid, sec. 63
(1.)
If any judgment for rates is not satisfied, with costs of suit, within six months thereafter, the local authority may forward to the Registrar of the Supreme Court in the Supreme Court district wherein is situate the property in respect whereof the rates are in arrear and the judgment obtained (hereinafter referred to as “the Registrar”
) a certificate in the form numbered (9) in the Second Schedule hereto.
Registrar to give notice to persons interested.
(2.)
On receipt of such certificate the Registrar shall immediately give notice, in the form numbered (10) in the Second Schedule hereto, to all persons whom he believes to have any interest in the property in respect of which the rates for which judgment was obtained are payable, that such property will be sold or leased after six months from the date of such notice unless the amount of such judgment and costs, including a fee of one pound to the Registrar, is paid in the meanwhile.
Notice, how served.
(3.)
Such notice may be served personally, or it may be left at or posted to the last known place of abode or business of any such person as aforesaid, or, if the whereabouts of any such person is then unknown to the Registrar, it may be posted on some conspicuous part of the property, or on some public road adjoining thereto, or it may be publicly notified.
After six months, Registrar may sell or lease property.
(4.)
After the said six months the Registrar may cause the said property, or such part thereof as may be necessary, to be sold or leased, unless the amount of such judgment and costs, and all expenses incurred in recovering the same, including the cost of a notification as provided by the last preceding subsection, together with interest at the rate of ten pounds per centum per annum on the amount of such rate from the day on which judgment was obtained for the same, and all rates due in respect of the said property up to the date of payment, and any charges which the Registrar is entitled to make upon the sale or leasing of property, are paid prior to such sale.
Application of proceeds.
(5.)
The proceeds of such sale or letting shall be applied, first, in payment of such judgment, interest, costs, and expenses; next, in payment of any other rate due to the same local authority for which judgment has been obtained (including, in the case of a letting, all rates which may become due on such property from the person on whose behalf he has let during the time that the Registrar is in receipt of the rents of the same); next, in payment of any incumbrance on the said property; and the balance, if any, shall be paid into the Public Trust Office, and shall be paid by the Public Trustee, on the order of a Judge of the Supreme Court (which order may be made upon a summons in Chambers), to such persons as may be entitled thereto, together with reasonable interest thereon not exceeding four pounds per centum per annum.
1896, No. 5, sec. 16
(6.)
For the purposes of this and the next succeeding section, in districts wherein the system of rating on the unimproved value is in force, “property”
includes the land, together with the buildings and improvements thereon.
74 Provisions as to sale or letting.
1894, No. 24, sec. 64
With respect to any such sale or letting the following provisions shall apply:—
(a.)
The sale or Jetting shall be by public auction, and the Registrar shall have a right to bid for or buy in the property, or place a reserve upon the same, and he may put it up for sale or letting as often as may be required until it is sold or leased.
(b.)
The consideration to be given by the purchaser or lessee shall be a sum of money to be paid forthwith or by instalments, as may be fixed by the Registrar.
(c.)
The highest bidder at the auction, subject to the rights reserved to the Registrar by paragraph (a) hereof, if his bid equals or exceeds the sum required to pay the arrears of rates and the costs incurred, and if he complies with the conditions precedent (if any) fixed by the Registrar, shall be the purchaser or lessee.
(d.)
The term of years of any such letting shall be fixed by the Registrar, but shall not exceed fourteen years, and the Registrar may fix two or more terms in the alternative; and in that case the property shall be offered for letting in the first place for the shortest term, and if necessary for such other terms in succession until the highest bidding for the term offered equals or exceeds the sum required as aforesaid.
(e.)
The lease shall contain such covenants and conditions as the Registrar thinks fair and equitable.
(f.)
In the case of a letting, when and so soon as all rates, costs, and expenses due up to date have been paid out of the rents or other moneys receivable from the lessee, the Registrar shall, if there is some person in New Zealand entitled to receive the rents, cease to receive or collect the rents; and the same shall, upon notice to that effect by the Registrar to the lessee, be payable only to such person entitled as aforesaid.
(g.)
The purchaser or lessee, upon having the transfer, conveyance, or lease executed, shall be entitled to and may recover possession of the property so sold or leased to him as against or from all persons whomsoever.
On conditions being complied with Registrar may execute transfer, &c. 1894, No. 24, sec. 65
(h.)
In the case of a sale, on the purchase-money being fully paid, and, in the case of a lease, on all the conditions prescribed in that behalf being complied with, the Registrar may execute a transfer, conveyance, or lease, as the case may require, on behalf of the owner whose interest has been sold or leased, adding after his signature and seal of office the words “under ‘The Rating Act, 1908.’”
Purchaser not affected by impropriety, &c., in sale. Ibid, sec. 66
(i.)
No purchaser or lessee under any such instrument shall be bound to inquire whether the sale or letting has been properly made under this Act, or be affected by notice either expressed or implied that there has been any impropriety or irregularity in connection therewith, and, notwithstanding any such impropriety or irregularity, such sale or letting shall be good, valid, and effectual at law or in equity for all purposes whatsoever.
75 Instruments under Land Transfer Act to be registered without production of duplicate certificate.
Ibid, sec. 67
Any instrument under “The Land Transfer Act, 1908,”
executed for the purpose of carrying into effect any such sale or letting, shall be registered by the District Land Registrar of the district in which the land dealt with thereby is situate, without the production of the duplicate certificate or other document of title relating to the land, or interests in land, dealt with by such instrument, if the Registrar is unable to produce the same.
76 Public reserves not to be sold.
Ibid. sec. 69
No public reserve or any part of a public reserve, whether Crown-granted or not, or in whomsoever vested, shall be sold for the non-payment of rates due in respect thereof, but the local authority to which the rates for such reserve are payable may lease the same from year to year, or so much thereof as is required to produce a yearly rental equivalent to the amount of rates payable in respect of the whole reserve, together with five per centum added to such amount for expenses.
77 Rates to be a first charge thereon.
Ibid, sec. 69
All rates payable in respect of any public reserve or any part thereof shall be a first charge on the property of the persons who may be trustees thereof as such trustees, or society, body, or corporation in or to whom such reserve is vested or granted, and may be recovered from the said persons as such trustees, society, body, or corporation as a debt due to the local authority to which such rates are payable.
78 Crown leaseholds not to be sold.
Ibid, sec. 70 Procedure for recovery of rates thereon
No Crown lands held under “The Land Act, 1908,”
or under any Land Act heretofore in force, under any tenure other than freehold shall be capable of being sold for non-payment of rates by the occupier thereof; but proceedings may be taken for the recovery of such rates in manner provided in section one hundred and forty-three of “The Land Act, 1908.”
Collection of Rates by a Local Authority on behalf of Another
79 County Council may direct that its rates be collected by Road and Town Boards.
1894. No. 24. sec. 72
(1.)
The Council of any county may from time to time by special order direct that any general, separate, or special rates it is authorised by law to make and levy shall be collected on its behalf by the Road Boards and Town Boards within the county.
(2.)
So long as any such special order remains in force, when a rate is made by the County Council it shall send to each Road Board and Town Board within the county a copy of the order making the rate, and a notice specifying the amount of the rate required to be collected within the road district or town district, as the case may be.
(3.)
Every such Board shall forthwith proceed to make, levy, and collect such rate in its district in the same manner and with the same powers of recovery as if the rate were to be levied therein by the Board for its own purposes.
(4.)
The same proceedings shall, mutatis mutandis, be had for making, levying, collecting, and recovering any separate or special rate within any portion of a county as are hereinbefore provided for making, levying, collecting, and recovering general rates within the whole county.
(5.)
If any Board as aforesaid refuses or neglects to make and levy and to take all necessary steps to collect and recover any such rate as aforesaid, every member thereof at the time of such neglect or refusal shall be liable to a fine not exceeding fifty pounds, to be recovered in a summary way before any two or more Justices.
(6.)
All such rates shall be held by every Board as aforesaid as trustee for the County Council, and shall be handed over to the Council as collected:
Provided that every such Board shall be entitled to retain all reasonable costs and expenses incurred in and about making, levying, collecting, and recovering the same, and a reasonable remuneration for clerical and other work; and if any dispute arises as to the amount so to be retained, or otherwise in relation thereto, the same shall be decided by such person as the Governor may appoint for the purpose.
Collection of Rates by Creditors of Local Authority
80 Creditor of local authority secured on rate may apply to the Supreme Court for appointment of Receiver.
Ibid, sec. 75
When and so often as any local authority fails to pay at the proper time and place for so paving any sum either of principal or interest which it ought to pay, and the payment of which is secured upon any rate levied by it, then immediately or at any time thereafter any person to whom such sum is owing may apply ex parte by petition in a summary way to a Judge of the Supreme Court for relief under this Act, and the Judge may, if satisfied of the truth of the matters alleged in such petition, appoint, upon such terms as to security and remuneration as he thinks fit, a Receiver of such rate.
81 On appointment of Receiver rate shall vest in him.
Ibid, sec. 76
Such rate shall from the date of the said order, and upon its being publicly notified by the Receiver, vest in the Receiver, and shall cease to be vested in the local authority.
82 Powers of local authority exercisable by Receiver.
1894, No. 24, sec. 77
All powers for the recovery of such rate shall, after the appointment of the Receiver, and upon such appointment being publicly notified, cease to be exercised by the local authority and shall be exercised by the Receiver.
83 Moneys collected by Receiver, how applied.
Ibid, sec. 78
All moneys received by the Receiver shall be applied—
(a.)
In payment of the expenses of the application and order;
(b.)
In payment of the Receiver’s remuneration fixed as aforesaid, and his reasonable and necessary expenses;
(c.)
In payment pro rata of the sums then overdue by the local authority which are secured by such rate; and
(d.)
The residue, after payment of the above, in payment to the local authority:
And the Receiver shall account for all such moneys in such manner as the Judge directs.
84 When Receiver’s powers cease.
Ibid, sec. 79
When all the sums then overdue are paid, or at any time by an order of a Judge of the Supreme Court, on the application of the local authority, if such Judge thinks fit to make such order, the powers of the Receiver shall cease, and he shall forthwith pay any moneys in his hands to the local authority, who shall again be capable of exercising the powers of which the appointment of the Receiver had deprived it.
Adjustment of Rates between Different Systems of Rating
85 Adjustment of rates for purposes of collection.
Ibid, sec. 74
Any local authority, for the purpose of collecting any rate, either on its own behalf or on behalf of another local authority, may make an adjustment thereof so as to admit of its being collected either under the system of rating on the annual value or the capital value, whichever system is in force in the district of the local authority collecting the same, upon the basis that one shilling in the pound on the annual value shall be deemed to be equivalent to three-farthings in the pound on the capital value of any property, or that the annual value for any rateable property shall be the sum equal to six pounds per centum on the capital value of such property, and vice versa respectively.
86 Adjustment of rating-power under different systems.
Ibid, sec. 83 1896, No. 5, sec. 15 1903, No. 56, secs. 2, 3
In all cases where by any Act or Provincial Ordinance a limit of rating-power is imposed upon any local authority, and in all cases of special and annually recurring rates, or of any rates the amount of which is fixed for any definite period of time, the following provisions shall apply:—
(a.)
Where such rating-power or rate has reference to the annual value, a rating-power or rate of one shilling in the pound on the annual value shall be deemed to be equivalent to a rating-power or rate of three-farthings in the pound on the capital value, and so on a greater or smaller sum in the like proportion for a greater or smaller rating-power or rate than one shilling in the pound on the annual value, and vice versa respectively.
(b.)
Where the aforesaid limit of rating-power has reference to the capital or the annual value, and the system of rating on the unimproved value is in force, every rate made and levied by any local authority on the unimproved value shall be so adjusted as to equal as nearly as may be, but not Ito exceed, in its producing-capacity the aforesaid limit of rating-power on the capital or annual value, as the case may be.
Where rating changed from one system to another.
(c.)
Where under the provisions of this Act the system of rating is changed, every continuing rate shall be so adjusted as to equal as nearly as may be, but not to exceed, in its producing-capacity the rate that would be made and levied under the system from which the change is made.
87 Provision where rate is security for a loan.
1894, No. 24, sec. 83 1896, No. 5, sec. 15
Notwithstanding anything in the last preceding section, it is hereby declared as follows:—
(a.)
If, in the case of any fixed rate which forms the whole or any portion of the security of any loan, the Controller and Auditor-General is at any time satisfied that any change as aforesaid in the mode of levying rates will have the effect of diminishing the security for such loan, he may, by order published in the Gazette, fix such a rate in accordance with this Act (but irrespective of the aforesaid limit of rating-power) as will, as nearly as may be, produce the same amount as the rate levied before the change was made.
(b.)
The rate fixed by such order shall for all purposes whatsoever be the rate which shall be levied in lieu of the rate which would otherwise be leviable as hereinbefore prescribed.
Proviso as to water, gas, and other fixed rates. 1894, No. 24, sec. 83
(c.)
Wherever for the purpose of any water rate, gas rate, or other rate fixed by any Act or Provincial Ordinance it is imperative to fix an annual value for any rateable property, then such annual value shall be deemed to be the sum which is equal to six pounds per centum on the capital value.
88 Adjustment of rateable value of property for voting purposes.
Ibid, sec. 84
Where under any Act or Provincial Ordinance the number of votes which a ratepayer of any district is entitled to exercise is proportioned to the rateable value of his property in the said district or to its value on a valuation roll, then for the purposes of voting, in case and so often as the system of rating is altered in such district, and notwithstanding anything in the aforesaid Act or Ordinance, an adjustment shall be made to determine the number of votes to which such ratepayer is entitled under the altered system of rating, on the basis that every five pounds of annual value shall be deemed to be equal to one hundred pounds of capital value, and vice versa respectively.
Rating of Maori Land
89 Certain Maori lands liable to full rates.
1904, No. 41, sec. 2
(1.)
All Maori land—
(a.)
Of which there is a European occupier; or
(b.)
That is situate in a borough or town district, or within ten miles of any part thereof; or
(c.)
That is situate within five miles of any Government or county road; or
(d.)
That has been at any time acquired by purchase, lease, or in any other way for valuable consideration from any person or from the Crown; or
(e.)
That has at any time been liable for full rates; or
(f.)
That is incorporated under Part II of Division II of “The Native Land Court Act, 1894,”
—
shall be liable to the full amount of rates (including special rates) from time to time levied in the district, or any subdivision thereof, or in any part of the district defined for the purposes of any special loan.
Certain lands liable to one-half only, or exempt.
(2.)
All other Maori lands shall, if the title thereto has been ascertained, be liable to be rated to one-half only of the amount of such rates; or, if the title thereto has not been ascertained, shall be exempt from all rates:
Limit of exemption in case of papatupu land.
Provided that if the Native Minister (hereinafter referred to as “the Minister”
) is of opinion that the owners of any land the title to which has not been ascertained are delaying to make application to ascertain the title to the land, for the purpose of avoiding the liability to rates imposed by this Act, he shall apply to the Native Land Court to ascertain the title to such land.
Lands vested in Public Trustee in trust for Maoris.
(3.)
All Maori lands vested in the Public Trustee in trust for Maoris shall be liable to be rated under this section, and the Public Trustee shall be deemed to be the owner thereof within the meaning of this Act, but shall be liable only to the extent of the funds in his hands available in respect of any such lands.
90 Governor may declare lands to be liable to rates;
1904, No. 41, sec. 3
The Governor may from time to time, by notice in the Gazette and Kahiti—
(a.)
Declare any Maori lands not within subsection one of the last preceding section, and not being papatupu land, to be liable to full rates;
Or to be exempt.
(b.)
Exempt any Maori lands liable to rates from all or any specified part of such rates, and any such notice may apply either to any specified land on account of the indigent circumstances of the occupiers or for other special reason, or to any specified class of lands:
Provided that no such exemption shall affect any rate already made by any local authority.
91 Rateable lands to be entered on valuation roll.
Ibid, sec. 4
The Valuer-General shall cause all Maori lands liable to be rated to be entered on the district valuation roll in accordance with the provisions of “The Valuation of Land Act, 1908,”
subject to the provisions of the next succeeding section.
92 Incorporated lands, how entered.
Ibid, sec. 5
(1.)
If the land is incorporated land, the Valuer-General shall enter on the roll the name of the chairman of the corporation, and shall value the land as one block.
Partitioned lands, how entered. Ibid, sec. 6
(2.)
If the land is partitioned, or the relative interests of the owners have been defined, then the name of each owner and the value of his interest shall be entered on the roll.
Unpartitioned lands, how entered. Ibid, sec. 7
(3.)
If the land is not partitioned, or the relative interests of the owners have not been defined, then the Valuer-General shall enter on the roll the names of such of the owners (not exceeding one for every twenty-five owners) as he thinks fit, with the addition of the words “as nominated Maori occupiers.”
93 Nominated occupiers may be sued.
Ibid, sec. 7
(1.)
For all the purposes of this Act the nominated Maori occupiers shall be deemed to represent all the Maori owners and occupiers, and accordingly the demand for payment of the rates may be delivered to them or any one of them in the manner prescribed by this Act as if they were the sole occupiers, and rates in arrear may be recovered against them, they being designated in the summons and. in the judgment thereon by their own names, with the addition of the words “as nominated Maori occupiers.”
(2.)
Such judgment shall operate and may be enforced against all the Maori owners or occupiers, and also against the land, as fully and effectively as if their names were specifically set forth therein as defendants.
94 Judgment for rates not to be enforced without consent of Minister.
1904, No. 41, sec. 8
No judgment against a Maori owner or occupier for non-payment of rates shall operate or be enforced until the expiration of one month after the entry thereof, nor shall it operate or be enforced at any time without the previous consent in writing of the Minister:
Provided that the liability of each such Maori owner or occupier (as also of each of the nominated Maori occupiers) under such judgment shall be limited to the amount due by him in respect of the rates of his own share of the land, together with a proportionate part of the costs included in the judgment:
Provided also that if the relative shares in the block are not ascertained, then the liability under the judgment shall be borne by the Maori owners and occupiers in equal shares.
95 Maori Board may administer lands on default of payment of rates.
Ibid, sec. 9 1905, No. 44, sec. 3
In lieu of granting such consent, the Minister, if he deems it expedient in the interests of all parties so to do, may authorise the District Maori Land Board of the district within which the land is situated (hereinafter referred to as “the Board”
) to administer the whole or any part of the land, and in any such case the following provisions shall apply:—
(a.)
A notice by the Minister in the Gazette and Kahiti that the Board is authorised to administer the land or any specified portion thereof shall be conclusive evidence of the fact.
(b.)
The District Land Registrar shall, on production of an approved plan of the land, register a copy of such notice, and thereupon the land shall be vested in the Board as if the same had been duly transferred to the Board under the provisions of “The Maori Land Administration7 Act, 1900.”
(c.)
The land shall be held by the Board on such terms as to leasing, cutting up, managing, improving, and raising money upon the same, not being inconsistent with the provisions of the last-mentioned Act, as may be specified in such notice, and shall be dealt with in the same manner, mutatis mutandis, as Maori lands duly transferred to the Board under the provisions of the said Act.
(d.)
The Board shall, out of any funds at its disposal, satisfy the judgment, and shall pay to the local authority all rates from time to time becoming due in respect of the land.
96 Minister may pay rates and lodge caveat.
1904, No. 41, sec. 10
(1.)
In lieu of proceeding under the last preceding section, the Minister may, out of moneys appropriated by Parliament for the purpose, pay to the local authority the amount of the judgment and any rates from time to time becoming due in respect of the land.
(2.)
A certificate under the hand of the Minister of the payment of any moneys under This section shall, on being forwarded to the District Land Registrar, have the effect of a caveat against any dealing with the land the subject of the certificate until such moneys are paid or until such caveat is lawfully removed.
97 Court to set aside land equal in value to rates paid by Minister.
Ibid, sec. 11
(1.)
Where the Minister has paid any rates, or the amount of any judgment for rates in arrear, payable in respect of any block of land, the Native Land Court may, when any application for partition is heard, set aside a portion of the block equal in value to the aggregate amount of all moneys so paid by the Minister in respect of the block, and shall by order declare the portion so set aside to be vested in the Crown.
Land so set aside to vest in Crown.
(2.)
A certified copy of every such order shall be filed with the District Land Registrar, and thereupon the land so set aside shall vest in His Majesty in fee-simple free from all charges and incumbrances.
98 Alterations in roll, how made.
1904, No. 41, sec. 12
Every alteration made in any valuation roll in accordance with section ninety-two or ninety-three hereof may be made under section nine of “The Valuation of Land Act, 1908,”
as if it were a change in the ownership or occupancy of the land.
99 Rates paid on behalf of several owners may be recovered.
Ibid, sec. 13
(1.)
Where one of several owners of any block of land has paid to a local authority any rates due in respect of the whole block, he may recover against the other owners their due proportion of the amount so paid, according to the respective shares of each such owner in the block.
(2.)
If it appears to a Judge of the Native Land Court, on the application of any owner who has paid any such rates, that any other owners are liable to contribute any part of the same, such Judge may give his certificate accordingly.
(3.)
Such certificate shall be forwarded by the Registrar of the Court to the District Land Registrar, and shall thereupon have the effect of a caveat against any dealing with the land the subject of the certificate until the amount that such other owners are liable to contribute is paid, or until such caveat is lawfully removed.
100 Time for recovering judgment for rates extended.
Ibid, sec. 14
Notwithstanding anything in section seventy-one hereof, judgment for rates due may be given against any Maori owner or occupier at any time within three years from the time when the rates first became due.
101 Saving of exemptions.
Ibid, sec. 16
Nothing herein shall be construed so as to render any Maori land liable to rates in cases where such land, if it were other than Maori land, would not be liable to rates.
102 Maori reserves in South Island.
Ibid, sec. 17
Notwithstanding anything in sections eighty-nine to one hundred and one of this Act, the Maori reserves in the South Island occupied by Maoris shall not be liable to more than half rates.
Miscellaneous
103 Rates to which rating on unimproved value not to apply.
1896, No. 5, sec. 20
(1.)
The system of rating on the unimproved value shall not apply to water rates, gas rates, electric-light rates, sewage rates, or hospital and charitable-aid rates.
Mode of levying rates excepted from Act. 1903, No. 56, sec. 4
(2.)
Where any such rates are required to be levied on the capital value, they shall, for the purposes of this Act, be levied on the capital value as appearing on the valuation roll; and where they are required to be levied on the annual value, such annual value shall be deemed to be a sum equal to six per centum of such capital value.
104 How contributions to be proportioned where rating on unimproved value is in force.
1896, No, 5, sec. 14
Whenever under any Act any contribution is authorised to be levied upon any local authority in whose district the system of rating on the unimproved value is in force, and such contribution is to be proportioned to the rateable value of property as defined by paragraph (a), (b), or (e) of the definition of that term in section two of this Act, then such contribution shall be proportioned to the capital value of such property as defined by this Act.
105 Judge not interested merely by being a ratepayer.
1894, No. 24, sec. 80
No Judge, Magistrate, or Justice shall, solely on account of his liability to pay rates, be deemed to be interested in any case in which he is judicially concerned.
106 Provision for valuation roll in case of severance.
Ibid, sec. 82 1896, No. 5, sec. 17
If at any time a part of any district is severed therefrom, whether for the purpose of forming another local-governing area or of joining one that already exists, it shall be the duty of the local authority of such district to deliver a copy of the valuation roll of such severed part to the local authority of such new or already existing local-governing area, as the case may be.
107 On misadventure, or accident, or on failure by local authority, Governor in Council may extend time or validate act.
1894, No. 24, sec. 81
If the local authority fails through misadventure or accident, or from any reason whatever, to do anything required by this Act to be done within a fixed time, or does anything irregularly in matter of form, the Governor may from time to time as occasion requires, by Order in Council gazetted and publicly notified, extend the time for doing such thing, or validate anything which may have been irregularly done in matter of form, so that the intent and purpose of this Act may have effect.
108 Saving from effect of repeal of Crown and Native Lands Rating Acts.
Ibid, sec. 71 1888, No. 35, sec. 4
(1.)
Notwithstanding anything in this Act, it is hereby declared that the repeal of “The Crown and Native Lands Rating Act, 1882,”
and “The Crown and Native Lands Rating Act 1882 Amendment Act, 1883,”
shall not—
(a.)
Affect the recovery by the Minister of Finance of any rates that may have been or shall hereafter be paid by him in respect of Maori lands under those repealed Acts, but all moneys paid in respect of such rates shall be recoverable by or on behalf of the Minister of Finance as if those Acts were not repealed:
(b.)
Affect any rate made and levied prior to the day when the repeal of those Acts took effect (to wit, the first day of April, one thousand eight hundred and ninety), and due and payable to any local body, whether in respect of Crown lands or Maori lands; and every such rate may be paid, received, and recovered as if those Acts were not repealed:
(c.)
Affect any bond, debenture, or other security given by any local body in accordance with any law in force prior to the day when such repeal took effect as aforesaid, and by virtue of which law the whole or any part of any rate payable in respect of Crown lands or Maori lands under the Acts so repealed are the whole or part of the security for the payment of any such bond, debenture, or other security, or the interest and sinking fund to accrue due thereon respectively; and in any such case such rates shall continue to be levied, paid, and recovered as if those Acts were not repealed:
(d.)
Affect the liability of Crown lands or Maori lands to rates or to be exempted from rates, as the case may be, under any other Act or law in force at the date when such repeal took effect as aforesaid.
Valuer-General to act instead of Commissioner of Taxes. 1904, No. 27, sec. 5
(2.)
Such of the duties as are required to be performed by the Commissioner of Taxes under “The Crown and Native Lands Rating Act, 1882,”
shall hereafter be performed by the Valuer-General and not by the Commissioner of Taxes.
SCHEDULES
FIRST SCHEDULE Enactments consolidated
1888, No. 35.—“The Crown and Native Lands Rating Acts Repeal Act, 1888.”
1890, No. 35.—“The Gold Duty Abolition and Mining Property Rating Act, 1890”
: Except section 2.
1894, No. 24.—“The Rating Act, 1894.”
1895, No. 40.—“The Rating Act Amendment Act, 1895.”
1896, No. 5.—“The Rating on Unimproved Value Act, 1896.”
1896, No. 40.—“The Rating Act Amendment Act, 1896.”
1900, No. 17.—“The Government Valuation of Land Act Amendment Act, 1900”
: Section 2 so far as applicable, also sections 29(4), and 35.
1900, No. 50.—“The Municipal Corporations Act, 1900”
: Sections 116 and 117.
1901, No. 25.—“The Charitable Institutions Rating Act, 1901.”
1903, No. 56.—“The Rating on Unimproved Value Amendment Act, 1903.”
1903, No. 59.—“The Government Valuation of Land Act Amendment Act, 1903”
:
Section 4.
1904, No. 27.—“The Public Officers’ Appointment and Powers Act, 1904”
: Section 5, so far as applicable.
1904, No. 41.—“The Native Land Rating Act, 1904.”
SECOND SCHEDULE
(1.) Declaration of Valuer
Section 7. 1894, No. 24, First Schedule
I, A. B., do solemnly promise and declare that I will faithfully and impartially, and to the best of my skill and judgment, make a true and faithful valuation of the rateable property in [Name the district or subdivision], in accordance with the provisions of “The Rating Act, 1908.”
Declared and signed before me, at , A. B. this day of , 19 .
C. D., Justice of the Peace.
(2.) Valuation List
Sections 7, 46. Ibid, Second Schedule
Valuation List for [Name the district or subdivision], for the Year 19 .
| Number. | Occupier. | Owner. | Description and Situation of Rateable Property. | If let, for what Term, and in what Manner. | Rateable Value. | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Surname. | Christian Name. | Trade or Occupation. | Surname. | Christian Name. | Trade or Occupation | ||||||
I hereby declare the above statement to be a true and faithful return of all the rateable property in [Name the district or subdivision] to the best of my knowledge and belief.
Returned this day of , 19 . A. B., Valuer.
[N.B.—Every entry on the list must be numbered consecutively, from one upwards.]
(3.) Notification of the Valuation List
Section 13. 1894, No. 24, Third Schedule. 1895, No. 40, sec. 4
Take Notice.—The valuation list for [Name the district or subdivision] for the year 19 is now open for inspection at [Name the place]. All objections thereto must be left at [Name the place of sitting of the Assessment Court] on or before the 15th day of March, addressed to the Assessment Court; and a copy of every such objection must be left at [Name the office of the local authority] not less than ten days before the next sitting of the said Court.
Dated this day of , 19 .
A. B., Clerk
[or other officer of the local authority].
(4.) Notice of Valuation
Sections 14, 46. 1894, No. 24, Third Schedule. 1895, No. 40, eec. 4
To [Full name, occupation, and address].
Take notice that your name appears on the valuation list for the [Name the district or subdivision] as follows:—
| Name of Ratepayer. | Trade or Occupation. | Description and Situation of Rateable Property. | Rateable Value. |
|---|---|---|---|
All objections thereto must be left at [Name the place of sitting of the Assessment Court] on or before the 15th day of March, addressed to the Assessment Court; and a copy of every such objection must be left at [Name the office of the local authority] not less than ten days before the next sitting of the said Court.
Dated this day of , 19 .
A. B., Clerk
[or other officer of the local authority].
(5.) Public Notice of Objection to the Whole Valuation List
Section 16. 1894, No. 24, Fifth Schedule.
Take Notice.—The [State the name of the local authority] intends to object to the whole of the valuation list for [Name the district or subdivision], now open for inspection at [State the place], at the next sitting of the Assessment Court for the said district, upon the ground that the rateable value of the properties therein named is greater [or less] than in the said list set forth.
Dated this day of , 19 .
By order of the [Local authority].
X. Clerk
[or other officer of the local authority].
(6.) Objection to Valuation List
Section 19. Ibid, Fourth Schedule.
To the Assessment Court for [Name the district or subdivision].
I hereby give notice that I object to the valuation list for the [Name the district or subdivision], on the following grounds:—
1.
That my name is inserted therein as owner [or occupier] of a property described as [Insert description from the valuation list], and assessed at the rateable value of £ : : , whereas—
(a.)
I am not the owner [or occupier] of such property.
Or (b.)
The rateable value of such property is less [or more] than that above stated
Or (c.)
[Stale any other reason for objecting].
2.
That my name is omitted therefrom, whereas I am the owner [or occupier] of [State the description and situation of the property], and am entitled to have my name inserted in the valuation list in respect thereof.
3.
That A. B., whose name appears in the said list as the owner [or occupier] of [State the description of the property in the valuation list], of the rateable value of £ : : , is not entitled to be inserted in the said list, because [State the reasons].
4.
That the name of A. B. has been omitted from the said list, whereas he is the owner [or occupier] of [State the description and situation of the property], and ought to be rated in respect thereof.
5.
That the rateable value of the property occupied by [or owned by] A. B., described in the said list as [State the description in the list], and of the rateable value of £ , is more [or less] than that stated in the said list.
6.
That [State any inaccuracy in the list which the objector desires to be corrected].
Dated this day of , 19 .
A. B. Christian name and surname in full]. of [State residence].
[N.B.—The objector may insert in the objection any one or more of the objections numbered above.]
(7.) Rate-book
Section 49. 1894, No. 24. Sixth Schedule.
A rate of in the pound, made under the provisions of “The Rating Act, 1908,”
by the [Local authority], on the day of , 19 , for the period commencing on the day of , 19 , and ending on the day of , 19 , payable in equal instalments on the [Name the day for payment].
| 1. No. on Roll | 2. Occupier. | 3. Owner. | 4. Description and Situation of Property. | 5. Rateable Value. | 6. Rate at in the Pound. | 7. By whom Rate paid. | 8. Date of Payment. |
|---|---|---|---|---|---|---|---|
| Full Name. | Full Name. | ||||||
Signed by us, with the corrections initialled, this day of , 19 .
A. B.
C. D.
Members of the [Local authority].
[N.B.—The two last columns will appear in blank when the rate-book is signed, and will be filled in from time to time as the rates are paid.]
(8.) Demand for Rates
Sectiou 67. Ibid, Seventh Schedule.
To .
I hereby demand from you within [Here state period allowed for payment] the sum of £ , for rates due by you as [Here stale how person is liable] to the [Name local authority], as per particulars at foot. Payment is to be made at [Here state place of payment].
Dated at this day of , 19 .
A. B.,
Clerk [or other officer].
| No, on Valuation Roll. | Period for which Rate payable. | Description of Property. | Description of Rates. | Amount. |
|---|---|---|---|---|
(9.) Certificate of Judgment for Rates
Section 73. 1894, No. 24, Eighth Schedule.
This is to certify that under the provisions of “The Rating Act, 1908,”
judgment was given in. the Magistrate’s Court [or Supreme Court, or District Court] sitting at [Name the place] on the day of , 19 , for the sum of pounds shillings and pence against [Full name, occupation, and address]. as the owner of [Describe property], [or against “the owner”
of ], being arrears of rates and costs due in respect of such property.
Dated at this day of , 19 .
C. D.,
Chairman [or Mayor].
(10.) Notice that Property will be sold or Leased
Section 73. Ibid, Ninth Schedule,
Whereas under the provisions of “The Rating Act, 1908,”
judgment was given, on the day of , 19 , in the Magistrate’s Court [or Supreme Court, or District Court], sitting at [Name the place], for the sum of pounds shillings and pence, being arrears of rates due by A. B. as the owner of [or due by “the owner”
of] [Give the description of the property in the valuation roll]: This is to give notice that the said property will be sold or leased by public auction, under the provisions of the said Act, after six months from the date of this notice, unless the amount of the said judgment, together with interest thereon at the rate of ten pounds per centum per annum from the date of the said judgment to the date of payment, and all costs and expenses incurred in recovering the same, and all other rates due on such property up to the date of payment, are paid prior to such sale or lease.
Dated at this day of , 19 .
E. F.,
Registrar of Supreme Court.