[NEW ZEALAND GAZETTE]

8. No special rate shall be made unless the Board shall first have received the written consent of at least one-half of the persons liable to pay such special rates.

9. Every rate shall be entered in rate-book to be kept for that purpose in the form in Schedule A to these regulations, or as near thereto as the circumstances of the case will permit.

10. Any rate-payer may at any time, not being less than three days before the day appointed for the meeting, to be held in accordance with the notice hereinafter required for the hearing of appeals as aforesaid, give to the Clerk of the Board notice in writing of his intention to appeal, and may appeal as hereinafter provided against the assessment, on any of the following grounds:

—That he is not the occupier or owner of the property of which he is stated to be the occupier or owner; that the property of which he is the occupier or owner is assessed beyond its said annual value; that any rateable property is omitted from the assessment; that any rateable property is assessed beyond its fair annual value: Provided that in case of appeal being made on either of the two last-mentioned grounds of appeal, the appellant shall prove to the satisfaction of the Board on the hearing of the appeal, that notice of the appeal and of the grounds thereof have been given not less than three days before the day appointed for hearing of the appeals to the owner of the rateable property alleged to have been omitted or assessed below its fair annual value, as the case may be.

11. Appeals against assessment shall be brought before the Board, and may be heard and determined by the Board, at a meeting to be held for that purpose, at the place and time mentioned in the notice by section five of these regulations required to be given as aforesaid, or at any adjournment of such meeting: and the order in which such appeals shall be heard shall be the order in which the notices of such appeals shall have been given to the Clerk of the Board. And upon the decision of the board in regard to any such appeal the assessment shall be altered or amended as may be required, in accordance with such decision.

12. No general or special rate to be levied in any one year shall exceed one shilling in the pound on the assessed value of the properties rated.

13. No lands or buildings, or other property used by the Government for any public purpose, nor any hospital, lunatic asylum, benevolent institution, or building used exclusively for public purposes, nor any church, chapel or school shall be liable to be rated.

14. If there be no notice of appeal against the assessment served upon the Clerk of the Board within the time hereinbefore limited for giving notice of appeals, the Chairman and the Secretary shall forthwith sign the rate-book. If any notice or notices of appeal shall have been so served, the rate-book shall be signed upon the decision by the Board of such appeal or appeals, and so soon as the rate-book has been signed by the Chairman and Secretary of the Board, the rate may forthwith be collected.

15. After the purpose of collecting the rate the Board shall appoint a collector, who may be a member of the Board.

SCHEDULE A.

In the year of our Lord, 18, after the rate of __ pence in the pound, under the regulations made by the Governor in Council, on the day of ____, 186__, and published in the New Zealand Gazette, No. _, dated.____.

FORSTER GORING,
Clerk of the Executive Council.