New Zealand Forest Owners Association Inc v Wairoa District Council - [2023] 3 NZLR 476

Local government — Rating — Decision to impose differential rate on forestry — Whether Council had taken into account mandatory considerations or acted unreasonably — Approach of Court to judicial review of rating decisions — Observation as to fiduciary duties — Effect of legislative changes — Local Government Act 2002 ss 10, 11A, 14 and 10.