22 Dec 2014
AUCKLAND COUNCIL v FOREST TRUSTEE LIMITED [2014] NZHC 3392
- Citation
- [2014] NZHC 3392
- Court
- High Court
The Court held there was no genuine and substantial dispute: service of the rates invoice was proper under s 136; making a statutory demand does not constitute commencement of court proceedings for s 63 purposes; the liquidation application was not a proceeding to recover rates as a debt; Forest Trustee was the registered proprietor and ratepayer and therefore liable for the unpaid rates; failure to comply with the statutory demand gave rise to the presumption of insolvency warranting liquidation proceedings.