New Zealand Land Development Co Ltd v Valuer-General - [1986] 2 NZLR 362

Valuation of land — Alteration to district valuation roll — Extent of Valuer-General's powers to alter roll — Extent of Valuer-General's powers to provide a fresh valuation — Sale of lots from block of land — Whether, in the period between five-yearly revisions of the roll, sale justified a fresh valuation of the land which was retained — Whether a fresh valuation was only justified if integrity of roll was compromised — Valuation of Land Act 1951, ss 10, 12, 14 and 41.