Page:Municipal Handbook of Auckland 1922.djvu/207



The Valuation Department provides the figures upon which the major portion of the revenue of the local body is obtained. It is a matter that very few take an interest in until after the Rate Demand has been sent out by the Rate Collector, when, of course, it is too late for redress should there be any just grievance.

An attempt has been made to extract the main features of the Rating Act, as pertaining to the valuations for the City of Auckland, with the following results:—

The local authority of any district (other than a district wherein the system of rating on the unimproved value is in force) 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or the capital value shall in future be in force in the district, and any such resolution may, after three years, be rescinded and a new resolution passed.

Where the system of rating on the capital value or on the unimproved value is in force, the valuation used is that supplied by the Valuer-General under the Valuation of Land Act, prepared by valuers employed as permanent Government officers. The valuation rolls