[2024] NZLVT 014 - McEnnallay v Auckland Council (5 April 2024) [pdf, 193 KB]
...$39,400,000; 3 (b) Land Value (LV): $10,400,000; (c) Value of Improvements: $29,000,000. The onus of proof The Land Valuation Tribunal is a specialist tribunal, its primary task in determining rating valuation objections being to form a view as to the correct valuation. The onus of proof lies with the Objector, with the burden imposed being the persuasion burden.1 A party meets this burden by convincing the fact finder to view the facts in a way that favours that...