000			01196cab a2200289 4500
001			ABS55619
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u17605
041			_aeng
245			_aLewis v Christchurch BC; Lewis v Vivian
260			_c1996
350			_a0
490			_aRating Appeals _v[1996] RA 229-237(5)
520			_aQBD 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.
650			_aBEACH HUT
650			_aCOUNCIL TAX
650			_aGENERAL RATE ACT 1967 S115(1)
650			_aLEWIS V CHRISTCHURCH BC
650			_aLEWIS V VIVIAN
650			_aLIVING ACCOMMODATION
650			_aLOCAL GOVERNMENT FINANCE ACT 1988 S66(1)
650			_aLOCAL GOVERNMENT FINANCE ACT 1992 S3(2)
650			_aRATING APPEALS
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c11670 _d11670