Marlborough District Council v Valuer-General - [2008] 1 NZLR 690

Local government — Rating — Whether mussel farms “land” — Whether mussel farms rateable in own right — Foreshore and Seabed Act 2004, ss 3, 4(a), 13(1), 14(1) and 17(2).

Local government — Rating — Whether mussel farms “land” as part of seabed land — Whether mussel farms rateable — Whether used primarily or exclusively for private or commercial purposes under lease, licence or other agreement — Aquaculture Reform (Repeals and Transitional Provisions) Act 2004, s 10.