Telecom Auckland Ltd v Auckland City Council - [1995] 3 NZLR 489

Local government — Rating — Local authority's power to levy rates — Telephone lines and booths — Whether utilities constituted "land" — Whether Telecom had "interest" in land — Purposes of Rating Powers Act — Whether lines within "machinery" exemption — Whether necessary for property to appear on district valuation roll — Whether any relevant error by council or city valuer — Rating Powers Act 1988, ss 2, 4, 6, 12, 28, 95, 105, 109, 110, 111, 121, 122, 136, 139, 144, 145, 146 and 147 — Valuation of Land Act 1951, ss 2, 3, 5B, 8, 9(3), 10, 13, 28, 31 and First Schedule, Part II, para 16 — Telecommunications Act 1987, ss 2, 2A, 15, 18 and 20 — Local Government Act 1974, ss 316 and 377.