2 Oct 2008
KENT'S NURSERIES AND HARRY DALE KENT V UPPER HUTT CITY COUNCIL HC WN CIV 2005-485-1958
- Citation
- openlaw-6bb9612e_3dab_4848_993f_65e1ee820992.pdf
- Court
- High Court
S 7(4) retained limited application for the relevant financial year by the transitional provision (s137(2) LG(R)A 2002); Version 2.0 rules applied to the September 2001 revaluation; lot 42 had to be treated separately because of different ownership; the Court has power under s 26(4) to order separate assessments but should not exercise that power here because the Tribunal evidence did not sufficiently establish any lot was being used principally as farmland and it would not be just and equitable to make the order without focused evidence.