304
THE NEW ZEALAND GAZETTE.
[No. 11

16. Notice of such alteration made by the Valuer-General shall in all cases be sent to the owner or occupier, as the case may be, and any such owner or occupier shall, within the time specified by the Valuer-General in such notice, be entitled to object to such alteration, and have his objection heard before any Stipendiary Magistrate, at such time and place as the Valuer-General may direct. The decision of the Stipendiary Magistrate shall be recorded and signed by him in the district valuation-roll.

17. The general valuation-roll shall be in the form numbered 4 in the Schedule hereto, or to that effect, and the first general valuation-roll shall be prepared as on the 31st day of March, 1898.

18. Alterations originating in either the district or general valuation-roll shall be made in both rolls, and also in the valuation-rolls supplied to local authorities for rating purposes.

19. The Valuer-General may appear either personally or by solicitor in any Court, or in any other proceedings, or by any Supervising Valuer, District Valuer, or Local Valuer, or by any officer of the department, and the appearance of any such Supervising, District, or Local Valuer, or officer, and his statement that he so appears by the authority of the Valuer-General, shall be sufficient evidence of such authority for all purposes.

20. The fees chargeable for supplying certified copies of the valuations appearing on the general valuation-roll shall be not less than 2s. 6d. and not more than £1 1s. in each case, as the Valuer-General determines. In cases where a new valuation is necessary in order that the Valuer-General may satisfy himself that the entry on the general valuation-roll is correct as to the then value and other particulars, and in cases where the Valuer-General is required to make a new valuation, the following scale of fees shall be chargeable:—

When the capital value appearing on the roll does not exceed £500, a fee of 10s. 6d.;

When such capital value exceeds £500 but does not exceed £1,000, a fee of £1 1s.

And the last-mentioned fee shall be increased by £1 1s. in the case of rural properties, and by 10s. 6d. in the case of urban or suburban properties, for each additional £1,000 or part of £1,000 of capital value: Provided, nevertheless, as follows:—

(1.) In the case of any property the capital value of which on the roll exceeds £10,000, the fee shall be reckoned as on a value of £10,000, and an additional fee of 10s. 6d. shall be charged for each £1,000 or part of £1,000 by which the capital value exceeds that sum.

(2.) In the case of two or more properties, situate in the same or contiguous local districts and belonging to the same owner, the valuation-fee shall be computed on the aggregate capital value of all such properties.

(3.) In no case, however, shall any valuation-fee exceed £26 5s.

(4.) For the purposes of this regulation—

“Urban property” means property (not being suburban) situate in any town or borough, but does not include property so situate held and occupied for farming, dairying, or market-gardening purposes:

“Suburban property” means property situate within or in the vicinity of a town or borough, and held or occupied for residential or manufacturing purposes, but does not include property so situate held and occupied for farming, dairying, or market-gardening purposes:

“Rural property” means property which is not urban or suburban.

21. The fees prescribed in the last-preceding clause shall not apply to the departments or principal local authorities contributing towards the cost of preparing the rolls as provided hereafter.

22. In any local district where there is a principal local authority, the total cost of and incidental to preparing and completing the rolls (including the expenses of valuations and the annually-recurring expenditure in keeping the valuations and other particulars appearing on the rolls at all times correct), shall be borne in equal one-third shares by such principal local authority, the Land- and Income-tax Department, and the Government Valuation of Land Department, respectively; and in any local district or other portion of the colony where there is no principal local authority such cost shall be borne in equal shares by the two departments aforesaid:

Provided that no principal local authority shall be called upon in any year to contribute towards such cost any sum exceeding 1s. per centum of the capital value of all the property appearing on its valuation-roll, and all additional cost (if any) shall be borne by the two departments aforesaid in equal shares.

23. Each principal local authority shall pay its share of such cost (not including the annually-recurring expenditure, which shall be payable on receipt of demand from the Valuer-General) in the following manner:—

One-half of the amount found to be owing shall be due and payable on receipt by such principal local authority of its valuation-roll from the Valuer-General;

One-quarter of such amount shall be due and payable within twelve months of the date of such receipt;

And the remaining quarter of such amount within twenty-four months of the date of such receipt.

24. A certificate under the hand of the Valuer-General, specifying the share of such cost payable by any principal local authority or department, shall be conclusive evidence thereof, and (subject to the last-preceding clause) the amount specified in such certificate shall be payable on demand.

25. The Valuer-General shall keep such accounts as he deems necessary for the purpose of carrying out the provisions of the said Act and these regulations.

26. All fees and other moneys received under the said Act or these regulations shall be paid into the Public Account and form part of the Consolidated Fund.

27. Every local authority (not being a principal local authority) levying rates on the capital or unimproved values shall be liable to pay forthwith on demand from the Valuer-General the full cost incurred by him in compiling its valuation-roll from the general valuation-roll, and also the cost of the clerical work necessary for keeping the valuations and other particulars appearing on its valuation-roll at all times correct; and a certificate under the hand of the Valuer-General, specifying the amount payable, shall be conclusive evidence thereof.

28. In default of payment by any local authority of any costs payable to the Valuer-General, the amount thereof may be deducted from any subsidy or other money payable to it by the Crown.

29. Irrespective of the provisions of the last-preceding clause, all fees and costs payable under the said Act or the regulations from time to time in force thereunder are hereby declared to be debts due to Her Majesty, and may be recovered accordingly in any Court of competent jurisdiction by the Valuer-General or any person authorised by him.

30. The printed or stamped signature of the Valuer-General shall in all cases be sufficient, and any book, document, or writing bearing or purporting to bear his signature in writing, printing, or by stamp, shall, until the contrary is shown, be deemed to have been duly signed by him, and judicial notice shall be taken of such signature accordingly.

31. Should the Valuer-General fail to make or supply any valuation or any valuation-roll under “The Rating Act, 1894,” or to do any other thing within the prescribed time, he shall, as soon as may be after the time at which such thing should have been done, perform or cause the same to be performed, and the performance of such thing as aforesaid at any other than the prescribed time shall, notwithstanding such failure, be valid and effectual.

32. Any Supervising, District, or Local Valuer may at any time during the day enter upon any land or premises for the purpose of valuing the same or the improvements thereon, and the occupier or owner thereof and every person employed thereon shall, to the best of his ability, answer any question touching such land or improvements, or any other matter, and give any information required by such Valuer to enable him to make his valuation.

33. Every person who commits any breach of the last-preceding clause of these regulations is liable to a penalty not exceeding £5.

34. Any observations and directions may be noted on any form or notice as the Valuer-General thinks fit.

35. Application to the Valuer-General to make a new valuation of property shall be in the form numbered 5 in the Schedule hereto, or to that effect.

36. Application for a certified copy of an entry on the valuation-roll shall be in the form numbered 6 in the Schedule hereto, or to that effect.

37. Certified copies of entries on the valuation-roll shall be in the form numbered 7 in the Schedule hereto, or to that effect.

38. The forms of valuation-roll for local authorities rating on the capital or unimproved values shall be those numbered 8 and 9 respectively in the Schedule hereto, or to that effect.

39. The form of declaration of Valuer shall be that numbered 10 in the Schedule hereto, or to that effect.

40. The valuations appearing in the general valuation-roll shall be used for the purposes following, that is to say:—

(a.) The assessment of duties of land-tax and otherwise under “The Land and Income Assessment Act, 1891.”

(b.) The advances and investments on mortgage of land by or on behalf of the under-mentioned offices and departments, that is to say:—

The Post Office,

The Government Insurance Office,

The Public Trust Office,

The Government Advances to Settlers Office,

The Commissioners of Public Debts Sinking Funds Office.