Hutt Valley Electric-Power Board v Lower Hutt City Corporation - [1949] NZLR 611

Rating — Rateable Property — Rating on Annual Value — Electric-power Board — Rateability of Transmission Lines — Board Rateable as Owner and Occupier — "Lands, tenements, or hereditaments" — "Machinery" — Rating Act, 1925, ss 2, 9 — Electric-power Boards Act, 1925, s 82 — Property Law Act, 1908, s 13.