That the system of rating on a differential basis which the Invercargill City Council (in this Act referred to as the Council) purported to adopt by special order effected by resolution passed on the 22nd day of February 1977 and modified by resolution passed on the 22nd day of March 1977 and confirmed (as so modified) by resolution passed on the 26th day of April 1977 was on the true construction of the said resolution for a period of one rating year only and lapsed on the 31st day of March 1978:

That when by special order effected by resolution passed on the 26th day of June 1979 and confirmed by resolution passed on the 31st day of July 1979 it was resolved by the Council to alter the basis of differential rating based on the consolidated rate for the year commencing on the 1st day of April 1979 so that the differential on multi-unit residential property would remain at 15 percent of the basic consolidated rate per unit up to a maximum of 100 percent for 8 units and so that the differential on other than residential property would be 50 percent of the basic consolidated rate extra on each assessment there was not then in existence any valid system of differential rating which it was competent for the Council to alter:

That the said special order effected by resolution passed on the 26th day of June 1979 and confirmed by resolution passed on the 31st day of July 1979 was accordingly invalid:

That such part of the rate made and levied by the Council by resolution passed on the 31st day of July 1979 for the period commencing on the 1st day of April 1979 and ending on the 31st day of March 1980 as represented a differential rate of 15 percent of the basic consolidated rate on multi-unit residential property or 50 percent of the basic consolidated rate on other than residential property was invalid:

That when on the 8th day of July 1980 it was resolved by the Council that it make and levy on all rateable property within its district for the year commencing on the 1st day of April 1980 and ending on the 31st day of March 1981 a basic consolidated rate of 2.13 cents in the dollar on land value and—

That such part of the rate made and levied by the Council by resolution passed on the 8th day of July 1980 for the year commencing on the 1st day of April 1980 and ending on the 31st day of March 1981 as represented a differential rate of 15 percent of the basic consolidated rate on multi-unit residential property or 50 percent of the basic consolidated rate on other than residential property was invalid: And whereas in reliance on the resolution passed on the 26th day of April 1977 the Council has made and levied differential rates for the years ended the 31st day of March 1978 and 1979: And whereas in reliance on the said resolution passed on the 26th day of April 1977 and the resolution passed on the 31st day of July 1979 the Council has made and levied a differential rate for the years ended the 31st day of March 1980, 1981, 1982, 1983, and 1984: And whereas it is desirable that the said resolutions and the said differential rates be validated and have effect in respect of the years ended the 31st day of March 1978 to the 31st day of March 1984 inclusive: