21 Jul 2016
FOOTSTEPS TRUSTEE COMPANY LIMITED v AUCKLAND COUNCIL [2016] NZHC 1669
- Citation
- [2016] NZAR 1324
- Court
- High Court
Applicant failed to demonstrate a genuine and substantial dispute: the valuation objection lacked mandatory particulars and was properly rejected; filing an objection did not suspend the statutory obligation to pay rates; the statutory demand was a permissible enforcement mechanism not excluded by s63 LGRA; abatement notices remained presumptively valid and did not excuse non‑payment, so the statutory demand was not set aside.