Waitemata City Council v Auckland Regional Authority - [1982] 2 NZLR 136

Statutes — Statutory interpretation — Local government — Rating exemption — Whether land comprising a park was rateable property — The authority for running a park had been transferred from Park Board to Regional Authority — Whether a rating exemption contained in unrepealed section of 1941 Act was applicable to Regional Authority whose Act contained no specific mention of rating exemption — Auckland Centennial Memorial Park Act 1941, s 56 - Auckland Regional Authority Act 1963, s 44.