[2025] NZLVT 16 - TBE v Tauranga City Council (7 April 2025) [pdf, 196 KB]
...onus of proof on the objection lay on Mr Gilbert as the objector. The initial revaluation signed by a registered valuer in the name of the Valuer- General was presumptively correct. Mr Gilbert – both before the Tribunal, and before this Court on appeal – had the affirmative burden. It was not enough for Mr Gilbert – through Mr Robinson – to show that the scales were even at the end of the hearing. He had to show that the Valuer-General was wrong. In this case, the parties ha...