6 Nov 2018
ROGAN v KAIPARA DISTRICT COUNCIL [2018] NZCA 478
- Citation
- [2018] NZCA 478
- Court
- Court of Appeal
Non-compliance with the documentary requirements of ss 45 and 46 does not invalidate the underlying obligation to pay rates or permit withholding payment; the statutory scheme fixes liability on delivery of an assessment and payment obligations on delivery of an invoice and provides other remedies (including judicial review for challenges to validity), so appellants were not entitled to refuse payment and the appeal is dismissed.