[2024] NZLVT 037 - Scott v Hastings District Council (1 July 2024) [pdf, 276 KB]
...properties and that a 10% discount was applied to the Land Value due to the party wall on the property. 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.2 A party meets this burden by convincing the fact finder to view the facts in a way that favours...