Royal NZ Foundation of the Blind v Auckland City Council

[2006] NZSC 99

IN THE SUPREME COURT OF NEW ZEALAND

SC 76/2006
[2006] NZSC 99

BETWEENROYAL NEW ZEALAND FOUNDATION OF THE BLIND

Applicant

ANDAUCKLAND CITY COUNCIL

Respondent

Court:Elias CJ, Blanchard and Tipping JJ

Counsel:J E Hodder and M C Sumpter for Applicant

J M T Salter and G D Palmer for Respondent

Judgment:27 November 2006 

JUDGMENT OF THE COURT

A.Leave to appeal is granted.

B.The approved ground is whether the exemption from rates in cl 5(e) of Part 1 of Schedule 1 of the Local Government (Rating) Act 2002 applies to the land of the appellant which it does not occupy itself but holds for the purpose of deriving investment income.

Solicitors:

Chapman Tripp, Wellington for Applicant
Simpson Grierson, Auckland for Respondent