10 Jul 2018
CASTLE v WHAKATANE DISTRICT COUNCIL [2018] NZHC 1687
- Citation
- [2018] NZHC 1687
- Court
- High Court
The 1862 Act is repealed and provides no basis to invalidate modern ratings; under the Local Government (Rating) Act 2002 the Council lawfully assessed rates against the applicant as the named ratepayer, a prior rating sale does not prevent future assessments or enforcement, and therefore the rates are valid and enforcement should not be stayed.