15 Sept 2016
MANGAWHAI RATEPAYERSʼ & RESIDENTSʼ ASSOCIATION INC v NORTHLAND REGIONAL COUNCIL & KAIPARA DISTRICT COUNCIL [2016] NZHC 2192
- Citation
- [2016] NZHC 2192
- Court
- High Court
Section 24 requires calendar dates for payment to be fixed in the rates resolution; NRC unlawfully delegated its statutory functions of assessing and recovering rates to territorial authorities (including KDC) because the Rating Act contains no express power to delegate those functions to third parties; GST treatment in invoices does not render rates unlawful and penalties may apply to the full invoiced amount; the Kaipara validation statute does not validate the NRC's unlawful rates.