27 Mar 2018
NORTHLAND REGIONAL COUNCIL v KAIPARA DISTRICT COUNCIL [2018] NZCA 63
- Citation
- [2018] NZAR 507
- Court
- Court of Appeal
The Court held that (a) contracting out the purely mechanical rates assessment process to district councils was not an unlawful delegation, (b) recovery of regional rates in the district council's name did not invalidate the debts, (c) including GST in rates is lawful because GST is a cost of supply borne by the local authority, (d) some resolutions breached s24 and ss57–58 timing rules but those breaches were technical and caused no substantial injustice, and (e) exercising the s5 Judicature Amendment Act 1972 power to validate the impugned resolutions was appropriate to preserve rates and p…