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New Zealand Official Yearbook Volume 15

New Zealand Official Yearbook Volume 15

New Zealand Official Yearbook Volume 15.cNew Zealand Office
New Zealand Official Yearbook Volume 15
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Author: New Zealand Office
Page Count: 260 pages
Published Date: 01 Mar 2012
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
Type: Pdf
ISBN: 9781130858754
Download Link: New Zealand Official Yearbook Volume 15
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1906 Excerpt: ...necessitates a revaluation of the property, but such revaluation is not used for either taxation or rating purposes. Since the present Act came into force these revaluations for loan purposes have, in almost every case, exceeded the values entered on the roll. When the values in a district have been revised the new roll is lodged for inspection at some public office, and an advertisement in the papers calls the attention of the public to the fact, so that every person interested may inspect it. At the same time every owner and occupier receives a notice showing at what value his property is entered. The omission to give notice, however, does not, as has been said, invalidate the assessment. The Department invites the fullest scrutiny of its rolls before submitting them to the Assessment Court. Persons whose names appear on the roll are invited to object if they are of opinion that the valuer has exceeded the sellingprice, or for other sufficient cause. The fact that the new valuation will cause an increase in the amount of local rates or land-tax payable is not considered a sufficient cause. The Department does not fix the rate in either case, and any such objection can only be based on an assumption that the rate to be levied will be the same as previously. Neither is the fact that the new valuation shows an increase or decrease on the last valuation considered a sufficient ground of objection, as the selling-value may have increased or decreased since the last valuation was made, or the previous valuation may have been erroneous. Objections to value can only be on the ground that the valuation does not represent the true selling-value, as that is the guide imposed by the Act. Of course, there are legitimate reasons for objection on other questions besides...

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