Publisher Citation: [2002] All ER (D) 91 (Oct)
Neutral Citation: [2002] UKPC 47
Court: Privy Council
Judge:

Lord Bingham of Cornhill, Lord Nicholls of Birkenhead, Lord Hope of Craighead, Lord Hutton and Lord Hobhouse of Woodborough

Judgment Dates: 7 October 2002

Catchwords

New Zealand - Statute - Interpretation - Meaning of 'separate property' - Whether unit of occupation determining extent of property for purpose of rate evaluation - Valuation of Land Act 1951 (NZ), s 8.

The Case

On an appeal to the Privy Council following a decision of the Court of Appeal of New Zealand in proceedings concerning the interpretation of the wording of s8 of the Valuation of Land Act 1951, the Board ruled that the unit of occupation determined the extent of the property for the purpose of levying rates on the occupier.

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