New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Remission and postponement of rates
  • 26 Sept 2006

    BRYAN V OPOTIKI DISTRICT COUNCIL HC TAU CIV-2006-470-703

    Citation
    openlaw-dc0c451d_ae13_4b48_a50c_260e5126ea6d.pdf
    Court
    High Court

    Leave to appeal out of time was granted on the grounds of res judicata and the liability issue being arguable, but on the merits the appeal was dismissed: remission/postponement defence failed because no application had been made and criteria were not met; res judicata did not apply because the earlier proceeding decided occupancy not ownership; and statutory scheme and authority impose personal liability on current registered owner for rates arrears that accrued prior to acquisition.

    • Rates and rating liability
    • Remission and postponement of rates
    • Summary judgment
    • Res judicata / estoppel per rem judicata
    • Appeal time extension
    • Liability for pre-acquisition arrears