In re Robertson's Objection - [1959] NZLR 443

Valuation of Land — Unimproved Value — Land Reclaimed by Lands Department — No Contribution by Owner of Land towards Capital Cost thereof — Work done by Crown not to be taken into Consideration as "Improvement" — Capitalized Equivalent of Drainage Rate not deductible from Assessment of Unimproved Value — Valuation of Land Act 1951, s. 2.