Otago Harbour Board v Reid Farmers Ltd - [1990] 1 NZLR 115

Property law — Lease — Construction of lease — Implied term — Land tax — Lease contained clause that lessee would pay "all taxes . . . which now are or which during the said term shall be . . . imposed on the said land or on the landlord" — When lease was executed the land was exempt from land tax but the exemption was subsequently removed — Lessor was charged with land tax on all its land holdings including the demised land, but the lease contained no formula for apportionment of land tax — Whether term should be implied in lease that land tax should be apportioned — Whether lessee was liable to pay apportionment of land tax.