Rodney District Council v Attorney-General - [2000] 1 NZLR 101

Local government — Rating — Valuation of land — Multiple portions of land — Whether can be rated separately if on one title — “Certificate of title approach” — “Occupation approach” — Rating purpose of roll — Lesser interests in land — Tenancies entered into during financial year — Power to apportion — Pragmatic requirements — Application of test — Rating Valuations Act 1998.