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New Zealand: Acts affecting Native Lands, 1886, 1888-91 and 1894-95

Of the Valuation Roll

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Of the Valuation Roll.

3.All valuations of property in any district shall be made underProperty to be assessed on annual value or on capital value. the provisions of this Act according to the rateable value of such property on the annual value or the capital value, as the same are respectively defined in section two of this Act, whichever of the two systems is or may be in force in such district at the time of making the valuation-list of the said property, and shall be made annually or triennially, at the option of the local authority making the same.
4.The system of rating on the annual value under this ActSystem of rating in force in districts. shall be in force in every city or borough, and in every county wherein "The Counties Act, 1886," is in force, and the Council whereof levies apage 6general rate, and in the town and road districts within a county wherein the last-mentioned Act is suspended, or the Council whereof does not levy a general rate, and in every town district the Town Board whereof levies rates for its own purposes wherein respectively "The Rating Act, 1876," was in force at the time of the commencement of this Act; and

The system of rating on the capital value under this Act shall be in force in all such districts as aforesaid wherein respectively "The Rating Act, 1882," was in force at the said commencement; and

All rates made and levied by any other local authority whatsoever within such districts, except in the case of a Town Board as last mentioned, shall be made and levied under the system for the time being in force in the said districts respectively as aforesaid:

Provided that the local authority of any of the aforesaid districts 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or the capital value shall in future be in force in the district; and any such resolution may from time to time be rescinded and a new resolution passed.

Provided that all resolutions to the foregoing effect gazetted under subsection six of section two of "The Rating Acts Amendment Act, 1893," shall continue in force, and shall be interpreted as follows, that is to say,—

All local authorities which have adopted "The Rating Act, 1876," within the district under their jurisdiction shall be deemed to have adopted the system of rating on the annual value under this Act; and those local authorities which have adopted "The Rating Act, 1882," shall be deemed to have adopted the system of rating on the capital value under this Act.
5.County roll to be the standard roll from which all other rolls in county to be framed. The valuation-roll made by tne Council of any county shall be the standard roll from which the valuation-rolls of all the local authorities having rating powers within such county shall be framed, except as hereinafter mentioned.
(1.)Where Counties Act not in force, Road Board or Town Board roll to be the standard, as the case may be. Within counties where "The Counties Act, 1886," 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.
(2.)New rolls. Whenever any of the said local authorities shall require to have a separate valuation-roll for their district, the Clerk of the 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, shall copy into the roll of such authority the rateable value, as appearing on the valuation-roll of the county, road district, or town district, as the case may be, of all rateable property within the district of such local autho-page 7rity, 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 the district, or such portion of the district, as the case may be.
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.
(3.)Towa Board may make separate roll for local rates. 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 property within such town district for all purposes other than the local rates levied by the Town Board of the said town district, for the levying whereof, but for no other purpose, the Town Board may make a separate valuation-roll of the rateable property in the district on the annual value.
(4.)Separate rolls for special rates. Whenever, for the purposes of any special rate to be levied 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 shall require a separate valuation-roll for such portion, 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, with its rateable value.
6.Valuers to be appointed. Any local authority from time to time may appoint, and remove and reappoint as it thinks fit, one or more fit persons to be called "Valuers," and may assign and pay to them such salaries or emoluments out of the district fund as such local authority thinks fit.
7.Valuers to make declaration. Every such Valuer shall, before entering upon the duties of his office, make and subscribe, in the presence of a Justice, the declaration set forth in the First Schedule. Such declaration shall beFirst Schedule. kept by the clerk or other principal officer of the local authority.
8.On or before the fifteenth day of February in every yearValuers to make valuation-lists. when an annual valuation is made, and in every third year when the valuation is triennial, the Valuer or Valuers for each district shall prepare and sign, and transmit to the local authority of the district, a valuation-list in the form in the Second Schedule, setting forth theSecond Schedule. rateable value, according to the best of his or their skill and judgment, of all rateable property in such district, and the names of the occupiers and owners thereof, and all other particulars indicated in the said Schedule.
When a district is divided into subdivisions a separate valuation-list shall be made of all the rateable property in each such subdivision, instead of one such list for the whole district.
9.Any Valuer may enter at any time during the day upon anyValuers may enter premises. 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;page 8and any person obstructing a Valuer in the performance of his duty herein, or refusing or wilfully neglecting to answer any such question, or wilfully giving a false answer to any such question, shall be liable to a penalty not exceeding ten pounds.
10.Owner in occupation to be entered as occupier. 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.
11.When property occupied by several persons with different interests. 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.
12.In boroughs, owner to be deemed the occupier in cases of less than three months' occupancy. 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.
But 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 shall at the same time deliver 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. If the said tenant, however, vacates the premises at any time after such valuation is confirmed, and the valuation-roll based thereon is in force, then the landlord may apply at any time to the Borough Council to have his name substituted on the burgess-roll in the place of the name of the tenant who has parted with his qualification; and the said 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.
13.In ease of co-partners, who to be liable. Any bank, joint-stock or other company, firm, co-partners, or joint tenants occupying any property may by a 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 anyone of such co-partners or joint tenants, who shall be deemed to be and shall be entered in the valuation-list as the occupier of such property.
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, co-partnership, or tenancy, shall be deemed to be and shall be so entered as occupier.
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.
14.Unknown owner to be rated as "owner." 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.
15.Valuation-list to be open for inspection. The local authority shall forthwith cause the valuation-list so sent to them 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 page 9in each week during such period, give public notice, in the form in the ThirdThird Schedule. Schedule, 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.
Notice of any valuation made by any Valuer shall be given, in the form in the Third Schedule, to every person whose name appears in the valuation-list: Provided always that the omitting to give such notice shall not invalidate any valuation.
16.Every ratepayer or other person interested therein mayRatepayers may inspect valuation-list. inspect such list, and may take copies of any part thereof, at all reasonable hours until the said fifteenth day of March inclusive; and any person in charge of such list refusing or obstructing the inspection thereof shall be liable to a penalty of not more than five pounds for every such offence.

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