Lower Hutt City Corporation v Hain - [1946] NZLR 554

Rating — Systems of Rating — Annual Value — Change from Rating on Unimproved Value on September 8, 1945 — Council's Resolution passed on October 8, 1945 — that System of Rating on Annual Value should "in future be in force" — Whether System of Rating on Annual Value in force from April 1, 1946 — Result of Poll signed by Substitute Returning Officer on behalf of Mayor — Validity — Whether s 44 (2) of Rating Act, 1925, complied with — Rating Act, 1925, ss 4, 7, 8, 44 (2).