Municipal Corporations Act.-1923. PART XXIV. DIVISION I. Application of this Appeals against assessments. M.C. Act, 1890, s. 231. Appeals, how and where heard. Ibid., s. 232. 1183, 1914, s. 22. Provisions on appeal to Council. M.C. Act, 1890, 8. 233. 833, 1903, s. 4. Tenth Schedule. PART XXIV. APPEALS AGAINST ASSESSMENTS. DIVISION I.-APPEALS AGAINST ASSESSMENTS BASED UPON ANNUAL VALUE. 373. The provisions of this Division shall apply to Municipalities in which Division III. of Part XXIII. is not in operation. 374. Any person may appeal against the assessment, or any alteration thereof or addition thereto, on any of the grounds following: (a) That any person is not owner or occupier of the whole, or any, or some particular part of the ratable property for which his name appears as owner or occupier: (b) That any ratable property is assessed above or below its full and fair value: (c) That any ratable property, or the owner or occupier of any ratable property, within the Municipality, is omitted from the assessment: (d) That any property included in the assessment is not ratable. 375. Appeals shall be to the Council, and there may be a further appeal from the decision of the Council on any such appeal to the Local Court of Full Jurisdiction nearest to the ordinary place of meeting of the Council. 376. The following provisions shall apply to appeals to the Council: (a) Notice in the form in the Tenth Schedule or in a form to the like effect, as nearly as applicable, shall be lodged at the Town Clerk's Office within ten days after the publication of the notice of the assessment: (b) Notice shall also be served on every person whose name it is proposed to insert in or omit from the assessment, or whose property is alleged to be omitted or assessed above or below its full and fair value six days before the hearing of the appeal : (c) Appeals shall be heard by the Council within twenty-one days next after the said publication, of the notice of assessment: (d) Public notice of the day appointed by the Council for the hearing of such appeals shall, six days before the day of hearing, be given, and notice of such day shall also for the like period be conspicuously posted on the door of the place of the meeting of the Council. 377. On Municipal Corporations Act.-1923. PART XXIV. DIVISION I. assessment-book. 377. On the hearing of such appeals the Town Clerk shall Clerk to produce produce the assessment-book containing the assessment appealed M.C. Act, 1890, against, and the Council, upon examining the parties and witnesses, s. 234. without oath, on the day of hearing, or at some adjournment of the hearing, may make such order as is just, and shall cause any alteration occasioned by the decision of the appeal to be made in the assessment-book by the Town Clerk. 378. The following provisions shall apply to an appeal to the Provisions on appeal Local Court of Full Jurisdiction from the decision of a Council: (a) Such appeal shall be commenced by notice in the form in (c) Such appeal shall come on for hearing at the sittings of the (d) On the hearing of such appeal the Town Clerk shall produce the assessment-book containing the assessment in question: (e) Subject to subsection (4) of section 380 such Local Court may, on the day of hearing, or at some adjournment of the hearing, make such order as is just, and shall cause any alteration occasioned by the decision of the appeal to be made in the assessment-book by the Clerk of the Local Court. to Local Court. Ibid., s. 235. Eleventh Schedule. 379. (1) Subject to subsection (4) of section 380 the Local Costs on appeals. Court, on the hearing of such appeal, or at any adjournment Ibid., s. 236. of such hearing, shall make such order as the Court thinks fit for the payment of costs by or to the Corporation to or by the appellant, or by or to any respondent other than the Corporation to or by the appellant. (2) Payment of such costs may be enforced by a warrant of execution under the hand of the Clerk of the Local Court and the seal of the Court against the goods and chattels of the person making default in payment of such costs so ordered as aforesaid, in the same manner as judgments of Local Courts are enforceable. (3) The remedy hereby given shall be in addition to any other remedy legally available for the recovery of such costs. 380. (1) The decision of the Local Court on any appeal under this Division shall be final: Provided that such Court may, if it thinks fit, at any stage of the appeal, and upon such terms as it thinks fit, state a case for the opinion of the Supreme Court upon any question which, in the opinion of such Local Court, is a question of law. P--1558 (2) The Decision of Local Court on appeal to power to state case 1183, 1914, s. 22. be final, subject to for Supreme Court. PART XXIV. DIVISION I. Special Magistrate or Justice not dis ing appeal because Municipal Corporations Act.-1923. (2) The Supreme Court shall deal with such special case according to the practice of the Supreme Court on special cases, and may make such order therein, including any order as to the costs of the proceedings in that Court and in the Court below, as to the Supreme Court appears just. (3) The Supreme Court may send the special case back for amendment, or may itself amend the same. (4) The Local Court shall make an order in respect of the matters referred to the Supreme Court, in conformity with the certificate of the Supreme Court or a Judge thereof. 381. No Special Magistrate or Justice of the Peace shall be qualified from hear disqualified from adjudicating on the hearing of any appeal to a Local Court, under this Division, by reason only of his being a ratepayer in the Municipality the assessment for which is appealed against. ratepayer. M.C. Act, 1890, s. 237. DIVISION II. Application of this Appeal from assessment. 1517, 1922, s. 45. DIVISION II.-APPEALS AGAINST ASSESSMENTS BASED UPON LAND VALUE. 382. The provisions of this Division shall apply to Municipalities in which Division III. of Part XXIII. is in operation. 383. (1) Where the Council, pursuant to section 349, or the 1183, 1914, s. 46 (2). Corresponding provision of any Act hereby repealed, has caused an assessment to be made, adopting the Government assessment, any person may appeal against such assessment on any of the grounds mentioned in section 374, except those relating to the value of the property assessed. (2) Where the Council, pursuant to sections 350, 351, or 352, or the corresponding provision of any Act hereby repealed, has made, or caused to be made, an assessment, any person may appeal against such assessment. (3) Except as mentioned in subsection (1), the provisions of sections 374 to 381, inclusive, of this Act shall apply to appeals made under this section: Provided that where notice under subsection (2) of section 359 is necessary, the notice required under section 376 to be lodged at the Town Clerk's office, shall be so lodged within Twenty-one days after the publication of the notice of the assessment, and the appeal shall be heard by the Council within Twenty-eight days next after the said publication of the notice of the assessment. ᏢᎪᎡᎢ 384. The Council may, from time to time, declare a general Council may declare rate on the property included in the assessment. 385. (1) The Council may declare a particular rate for defraying the expense of watering any public street or place, or portion of a public street or place. (2) Such rate may be apportioned among and shall be paid by the persons liable for the rates in respect of the ratable properties fronting to such street, or place, or portion thereof watered, ratably according to the lineal frontage of such ratable properties respectively. 386. (1) If the general rate is insufficient for carrying out any purpose by this or any other Act authorised to be carried out by the Council, and if the same has not been provided for by a separate or other rate, the Council, by a resolution passed by a majority of all the members thereof, may, with the consent of the ratepayers, to be obtained as hereinafter mentioned, declare a special rate for the year on the ratable property within the Municipality. (2) The Council may also, with the like consent, declare a like special rate for the purpose of renewing or repaying any loan, in whole or in part. general rate. Watering rate. 8. 239. 573, 1893, s. 38. Special rate. M.C. Act, 1890, s. 240 (part). 573, 1893, s. 39 (1). 387. (1) Where the moneys collected in respect of a rate declared How unexpended by a Council for general purposes are not wholly expended during balance of rates may the year for which such rate was declared, the unexpended balance 1183, 1914, s. 24. of such moneys may be expended by such Council after such year for the general purposes of this Act. (2) Subject to any express provision to the contrary contained in this Act, or in any other Act, when the moneys collected in respect of a rate declared by a Council for any specific purpose are not wholly expended upon such purpose during the year for which such rate was declared, the unexpended balance of such moneys may be expended by such Council after such year for the said purpose, or for the general purposes of this Act. (3) In this section the term year means financial year of the Council. memorialise for 388. One-half in number of the ratepayers, representing not Ratepayers may less than three-fourths of the assessed value of the ratable property specific works. within any portion of a Municipality, may address a memorial to M.C. Act, 1890, the Council requesting them to construct any specific works for the s. 241. benefit of such portion. 389. Such PART XXV. DIVISION I. Contents of memorial. Ibid., s. 242. Memorial to be verified. Ibid., s. 243. Council may make rates and execute Municipal Corporations Act.-1923. 389. Such memorial shall— (a) set forth a description of the proposed works; (b) define the portion of the Municipality that would be benefited by the construction of such works; (c) state the names of all the ratepayers of such portion, the assessed value of all the ratable property therein, and the assessed value of the ratable property held therein by each of the signatories; and (d) name a certain amount in the pound of such value which the signatories are willing to pay for each and every year thereafter as a separate rate for the purposes of the proposed works, and to meet the cost of their maintenance. 390. Such memorial, and the signatures thereto, shall be verified by the statutory declaration or declarations of one or more of the signatories. 391. If it appears to the Council that it will be desirable to works in accordance comply with the memorial, and that the proposed works will in no way be disadvantageous to the interests and requirements of any other portion of the Municipality, they may with memorial. Ibid., s. 244. Separate rates for such works to be payable by all ratepayers within portion affected. Ibid., s. 245. Separate account to be kept of separate rate. Ibid, s. 246. (a) cause plans, estimates, and full details of the proposed works to be prepared; (b) for the purposes of such works, declare for one year, or annually, or for several years, a separate rate or separate rates; (c) raise a loan in manner provided in Part XXVII.; and (d) cause the works to be executed. 392. (1) Such separate rate or rates shall not exceed in the whole for any one year the amount of the separate rate mentioned in the memorial desiring the particular works. (2) Such rate or rates shall be payable by all the ratepayers within the portion of the Municipality defined in such memorial. (3) The resolution declaring such rate shall define such portion in accordance with the memorial. 393. Whenever a separate rate is declared, the Council shall(a) cause a separate and distinct account to be kept of all moneys collected, and of all payments and disbursements in respect of such rate; and (b) apply the said moneys for the purposes for which the rate was authorised and not otherwise. 394. In |