Notice of valuations. Municipalities. duly valued, or a description of the land so omitted, and the name of the owner or occupier to be inserted in the rate-book, together with the annual unimproved or capital value at which such land is assessed, and may also substitute for the name of the person erroneously inserted in such rate-book as the owner or occupier of any land rated the name of the true owner or occupier thereof, and correct any other error in the said rate-book as is requisite. 341. THE council shall as soon as practicable, after making up any rate-book, cause notice to be served upon every occupier or owner whose name is inserted in such book in the form or to the effect of the form contained in the Fourteenth Schedule. Two Fourteenth Schedule. or more properties may be included in one notice. Appeal against rates. Constitution of be given. Division 4.-Appeals against Rates. 342. IF any person think himself aggrieved by the valuation put upon land, whether as regards the amount thereof or the manner in which such valuation has been made or otherwise, such person may appeal against the same to the council, and from the decision of the council on any such appeal there may be an appeal to the Local Court. 343. WHEN any appeal is made to the council the council shall, for the purposes of this Part of this Act, be constituted a Court, which shall consist of the mayor, who shall act as chairman, or, in his absence, of a chairman appointed by the councillors present, but no such Court shall be held unless at least one-third of the councillors, exclusive of the mayor or chairman, shall be present, and every such Court may be adjourned from time to time, and if at any time for half-an-hour after the time appointed for the holding of the Court, or adjourned Court, a sufficient number of councillors be not present, the mayor or, in his absence, any councillor may adjourn the Court. On every appeal a vote shall be taken, and the mayor or chairman shall, in addition to his vote, have a casting vote, and all questions shall be decided by a majority of the votes of the councillors present, and shall be deemed the decision of the Court. 344. EVERY appeal to the council shall be in writing, stating Notice of appeal to the grounds of the appeal, at any time within thirty days after service of the rate notice specified in the Fourteenth Schedule, and by depositing in the hands of the town clerk the amount admitted by Local Government the Municipalities. 59 Vict., No. 10, the appellant to be payable in respect of the rate. If an appeal Entry of appeal. 345. IN the event of an appeal from the decision of the council to such Local Court, the appellant shall enter the appeal for hearing 59 Viet., No. 10, within ten days after the decision of the council, and at the s. 167. same time pay to the clerk of the Local Court the sum of One Ibid., s. 280. guinea, to answer costs. The decision of the Local Court on any appeal shall be final. (2.)-WHERE ONE UNDERTAKING IS RATED TO DIFFERENT 346. MUNICIPALITIES. Special appeal from valuation where one property is valued in different rating WHERE the lands, works, or other ratable property of any person, incorporated or other company, or association comprising one undertaking, extend continuously beyond the boundaries of any municipality so that the one undertaking is subject to more districts. than one separate valuation for the purpose of rating, although there Ibid., s. 281. is no actual separation of the different parts of the land rated, such person, company, or association may appeal from the valuation thereof to the Local Court, the decision of which Court shall be final. as to other, though 347. WITHIN the time for an appeal against the valuation Notice of appeal, if for rating purposes, such person, company, or association may give in time as to one notice of his or its intention to appeal, by serving the notice district, may be given hereinbefore directed, and may, on the same day, although the time time for appeal may limited for an appeal against any valuation of any other part of the have expired. land may have expired, give a like notice of appeal, so that the Ibid., s. 282. valuation of different parts of the same land may be made the subject of one appeal. 348. IN case of any such appeal by any company or association, Copy of annual a copy of the last annual account of the total receipts and accounts, etc., to be expenditure of the company or association, and showing the items served with notice of of receipt and expenditure under different heads, shall be served with every notice of appeal which may be given as aforesaid. appeal. Ibid., s. 283. 349. THE costs of every such appeal shall be in the discretion Court to have jurisof the Court, which shall in the case of consolidated appeals adjudi- diction as to costs. cate separately upon the costs of the separate appeals consolidated, Ibid., s. 287. and every order as as to costs shall be an order of the Court, and enforceable in the same manner as other orders of the Court. Division How rates may be recovered. 59 Vict., No. 10, Part s. 168. Distress may be issued. 59 Vict., No. 10, s. 169. Municipalities. Division 5.-Recovery of Rates. 350. IF the amount payable in respect of any rate struck under this Act remains unpaid after the expiration of thirty days from the date fixed for payment thereof the council may recover such amount by action at law or by distress and sale as hereinafter mentioned, and the amount of all costs, charges, and expenses of any proceedings to recover the same shall constitute a charge, and have priority after Crown debts over every security or claim (including rent) of any description against the estate real and personal of the person liable to make payment of such amount. 351. (1.) SUBJECT to the right of appeal hereinbefore mentioned, in case any person liable to pay the amount due in respect of any rate, who has been served with the notice in the form or to the effect of the Fourteenth Schedule does not pay the whole amount of the rate due in respect of any land mentioned in the said notice, or (if payable by instalments) any instalment thereof then due, at the time in the manner and at the place required by the said notice, and if such default continues for thirty days, the mayor may, at any time, and as often as occasion may arise, by warrant under his hand, distrain the goods and chattels found upon the land in respect of which the rate is payable. (2.) In the event of any occupier not liable to pay rates, and refusing to pay the same as and by way of rent as herein before provided, the mayor may, by warrant under his hand, distrain the goods and chattels found upon the land in the occupation of such Occupier in respect of which the rate is payable. (3.) At the expiration of five days from the time of such distress the mayor may cause such goods and chattels to be sold, and out of the moneys to arise therefrom may pay all costs, charges, and expenses attendant upon such distress and sale, and shall then pay the amount or the instalment thereof then due in respect of the rate for which such distress and sale are made, and pay over any surplus to the person so distrained on. (4.) In every case in which a warrant of distress has been delivered to a collector or bailiff such collector or bailiff may levy for the costs, charges, and expenses of such warrant and of anything done thereunder, unless such costs, charges, and expenses be paid, as well as the amount due in respect of such rate. (5.) In the event of any distress not realising sufficient to pay the amount due in respect of any rate and such costs, charges, and expenses as aforesaid, the mayor may from time to time make other and further distresses in like manner until the whole of such amount has been fully paid. (6.) Municipalities. (6.) All such costs, charges, and expenses as aforesaid shall be according to the scale mentioned in the Fifteenth Schedule hereto. (7.) Under a warrant of distress the collector or bailiff shall not sell any personal or family clothing, bedclothes, bedding, tools, or implements of trade, nor such household furniture, cooking utensils, and effects as may be absolutely necessary for the use of the person whose goods are seized and of his family up to the value of Twenty pounds. Fifteenth Schedule. 352. (1.) THE warrant of distress for the recovery of the amount due in respect of any rate struck may be in the form and Warrant of distress. to the effect contained in the Sixteenth Schedule hereto. (2.) The mayor may include any number of persons, owner, or occupier in one such warrant, and may direct such warrant to any bailiff and his assistants for execution. (3.) All distresses and sales made in pursuance of such warrant shall be conducted and carried out as nearly as practicable with the provisions of the law relating to distraint and sale for rent. (4.) Every police constable shall, upon being so required by any bailiff or his assistant, aid in making a distress or sale pursuant to such warrant. Ibid., 170. Rate-book to be 353. IN any proceeding to levy and recover, or consequent on the levying or recovering of the amount due in respect of any rate, evidence. the rate-book, duly signed or initialled by the mayor, and all entries Ibid., s. 171. made or purporting to be made therein or certified copies thereof, or extracts therefrom, shall be prima facie evidence of the contents of such book and of the striking of such rate, and of the obligation of the person charged with the amount payable in respect of such rate to pay the same without any evidence that the notices required by this Act or other provisions of this Act have been given or complied with. After three months have elapsed from the striking of any rate no defence whatsoever in any action for the purposes of levying or recovering any rate shall be allowed, save the defence of payment and the defence that the defendant was not the owner or occupier of the lands or property in respect of which such rate was struck at the time of the striking thereof. 354. (1.) WHENEVER a person, who is the owner of ratable land within a municipality subdivides the same for sale he shall forthwith give notice in writing, accompanied with a plan of subdivision, to the town clerk. (2.) Every allotment of a subdivision of any land within a municipality shall front on a street not less than sixty-six feet in width Notice of subdivision or transfer of ratable land to be given. Ibid., s. 174. Persons liable may be resorted to in succession. Ibid., s. 175. give name of owner, liable to penalty. Ibid., s. 176. Municipalities. width, and shall not abut on any way of a lesser width than sixteen and a half feet; provided, however, such street and way shall have been set out after the passing of this Act. (3.) Whenever any such person sells any ratable land, he shall give notice specifying the name and address of the purchaser to the town clerk. (4.) Any person who fails to give notice as aforesaid shall, until such notice is given, continue to be liable for such sums accruing by way of rates upon such land, in the same manner as if he were still the owner thereof. (5.) No plan of subdivision of any land within the limits of a municipality shall be received, registered, or deposited in any office of Titles, or any other public office for the registration and depositing of such plans, whether constituted under the Transfer of Land Act, 1893, or otherwise, unless such plan shall have been first approved of by the council, and such council may affix such conditions to the granting of such approval as it shall think fit, and the approval of such council shall be testified by the signature upon such plan of the surveyor or town clerk, or such officer thereunto for the time being authorised by such council. (6.) Any person infringing against sub-section One shall be liable to a penalty not exceeding Fifty pounds. 355. ANY unsatisfied judgment or order of any Court for the recovery of the amount payable in respect of any rates from any person shall not be a bar to the recovery thereof from any other person liable to the payment thereof. 356. IF on the request of the council or any officer duly Occupier refusing to authorised by it, the occupier of any ratable land refuses or omits to disclose to the council or such officer the name of the owner of such lands, or of the person receiving or authorised to receive the rents of the same, or if any such last-mentioned person on the like request omits to disclose to the council or such officer the name of the owner, such occupier or other person shall be guilty of an offence against this Act and liable to a penalty not exceeding Five pounds. List of defaulters to be published. Ibid., s. 177. 357. THE council may cause to be published in a newspaper issued during the months of January and July respectively in each year a list of all persons who are in arrear in the payment of the amount due in respect of any rate, whether made under this Act or under any Acts hereby repealed, and of the amounts due by them respectively, and in respect of what ratable lands. 358. |
