Somerville-Culver v Manukau City - [1970] NZLR 107

Rates and rating — Recovery of rate — Proceedings for recovery — Summons — Separate valuation of ten acres of a 48-acre block — Within "inner area" of Drainage Board District — Both valuations retained after five-yearly revision — No notice of "alteration" given — Whether properly included on valuation roll — County's rate book — Not in prescribed form or to like effect — Whether affecting validity of whole rate — Valuation of Land Act 1951, ss. 8, 18, 28 - Rating Act 1925, ss. 6, 52, 54, 55, 56, 66 - Auckland Metropolitan Drainage Act 1960.