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Court of Appeal Wellington
12 November; 13 December 1974
McCarthy P, Richmond and Mahon JJ
12 November; 13 December 1974
McCarthy P, Richmond and Mahon JJ
Local government — Rates and rating — Special rate - "Rate revenue" of a local authority includes rates levied for or on behalf of a special-purpose authority — Local Authorities (Petroleum Tax) Act 1970, s 19(2).
Rates and rating — Special rates — Distribution of proceeds of special rate among local authorities — Local Authorities (Petroleum Tax) Act 1970, s 19(2).