Lewis v Christchurch BC; Lewis v Vivian
Lewis v Christchurch BC; Lewis v Vivian
- 1996
- Rating Appeals [1996] RA 229-237(5) .
QBD 18 March 1996. Beach huts were included individually in the valuation list as dwellings. Valuation tribunal directed removal from list. Listing officer appealed. "Held" inclusion of the beach huts in the valuation list must be reinstated because the findings of fact, the evidence and the relevant statutory provisions all pointed unerringly to the conclusion that the beach huts were separate dwellings.
BEACH HUT
COUNCIL TAX
GENERAL RATE ACT 1967 S115(1)
LEWIS V CHRISTCHURCH BC
LEWIS V VIVIAN
LIVING ACCOMMODATION
LOCAL GOVERNMENT FINANCE ACT 1988 S66(1)
LOCAL GOVERNMENT FINANCE ACT 1992 S3(2)
RATING APPEALS
QBD 18 March 1996. Beach huts were included individually in the valuation list as dwellings. Valuation tribunal directed removal from list. Listing officer appealed. "Held" inclusion of the beach huts in the valuation list must be reinstated because the findings of fact, the evidence and the relevant statutory provisions all pointed unerringly to the conclusion that the beach huts were separate dwellings.
BEACH HUT
COUNCIL TAX
GENERAL RATE ACT 1967 S115(1)
LEWIS V CHRISTCHURCH BC
LEWIS V VIVIAN
LIVING ACCOMMODATION
LOCAL GOVERNMENT FINANCE ACT 1988 S66(1)
LOCAL GOVERNMENT FINANCE ACT 1992 S3(2)
RATING APPEALS