14 May 2013
TACON V HASTINGS DISTRICT COUNCIL HC NAP CIV 2012-441-000610
- Citation
- openlaw-8eb89fba_5c4f_489c_9ce3_ee553b8bb4aa.pdf
- Court
- High Court
Section 18(2) of the Local Government (Rating) Act 2002 allows a local authority to calculate liability for a targeted rate as a fixed amount per rating unit without first applying the factors in s18(1); the words in s16 require the activity or group of activities to be identified in the funding impact statement (as defined by statute/regulations), but factual disputes and dispersed plan presentation precluded a declaratory remedy as to full compliance with s16 in these proceedings.