8 May 2007
BLAIR V UPPER HUTT CITY COUNCIL HC WN CIV-2005-485-1961
- Citation
- openlaw-717b0428_0dd5_4d0e_a2fd_4f3f15f4b814.pdf
- Court
- High Court
The Tribunal erred by undertaking an apportionment absent a prior lawful allocation of separately identifiable and physically discrete parts of the rating unit by the local authority; apportionment under s 105(4) (and its equivalents) is predicated on such an allocation; allocation of parts to differentials is a local authority function recorded on rating information records while the Tribunal/valuer may only apportion value once discrete parts have been allocated; accordingly the Tribunal's apportionment (65% business, 35% residential) is quashed and the Council's original allocation of the…