Neil Construction Ltd v North Shore City Council - [2001] 3 NZLR 533

Local government — Rating — Valuation of land — Whether unsold subdivided land previously valued in single assessment could be revalued as individual lots — Power of local councils to amend valuation rolls — When separate assessment for lot in subdivision can be generated — Whether can be block discount — Rating Valuations Act 1998, ss 2, 5, 7 and 14.

Statutes — Interpretation — Correction of errors and omissions — Interpretation Act 1999, s 13.