25 Aug 2023
NEW ZEALAND FOREST OWNERS ASSOCIATION INCORPORATED v WAIROA DISTRICT COUNCIL [2023] NZCA 398
- Citation
- [2023] NZCA 398
- Court
- Court of Appeal
The Court held the appeal dismissed: there is no legal requirement that a general rate differential bear a close or direct correlation to specific service costs; the Council lawfully considered the matters in s101(3), acted within its statutory discretion after proper process, and did not act for an improper purpose or unreasonably in adopting the forestry differential.