Potts v Invercargill City Council - [1985] 1 NZLR 609

Local Government — Rating — Differential rating — Validity of special orders — Order passed in 1977 introduced differential rating "for the year commencing 1 April 1977" - Order passed in 1979 altered the basis of differential rating "for the year commencing 1 April 1979" - Whether 1979 special order was valid — Whether the words "for the year" could be severed — Whether differential rating could be introduced for one year only — Local Government Act 1974, ss 147 and 148 (as enacted by the Local Government Amendment Act (No 3) 1977).