Barton v Masterton District Council - [1992] 1 NZLR 232

Local government — Rating — Systems of rating — Procedural validity of rating systems — Whether system to be impugned by trifling technical defects — Responsibility of elected local authority as sole judge of appropriate system — Differential rating — Basis of differentiation — Extent of choices open to local authority — Local Government Act 1974, ss 147 and 147A.

Local government — Local Government Commission — Reorganisation — Interpretation of reorganisation order - "Liabilities, obligations, engagements and contracts" of former authority — Whether reorganised local authority is required to adopt rating system specified by a predecessor — Obligations to ratepayers.

Equity — Fiduciary relationship — Local government reorganisation — Obligations to ratepayers — Scope of new authority's responsibilities concerning previous authority's undertakings — Legitimate expectations of ratepayers.