Page:Municipal Handbook of Auckland 1922.djvu/209

 In certain cases where during the rating period a building has been untenanted for six months, the owner may, on application, obtain a refund of half rates.

The valuation list for the City of Auckland is compiled by the City Valuer, and deposited with the Town Clerk on January 15th each year. It is then advertised as open for inspection until February 15th, and objections to any matter contained therein may be lodged during that period.

After the objections are lodged, an Assessment Court is held, and is presided over by the District Magistrate, who becomes the Judge of the Assessment Court. On the day of the sitting of the Court, which is fixed by the judge, the objections are heard and dealt with. The valuation list is signed by the judge, and it then becomes the Valuation Roll. After this, the total ratable value is submitted to the Mayor and Council, and a rate in the £, which will bring the necessary revenue for the City's expenditure, is duly struck.

The total number of assessments on the 1922–23 valuation list, which was submitted by the Valuer on January 15th, 1922, consisted of 21,179.