Auckland Council says it has exhausted all attempts to secure rates payment from Penny Bright and moves to recover the outstanding amount through the courts are a last resort.
This follows a seven and a half year process.
"Ms Bright has made wild and inaccurate accusations about the council and its probity and is using this as the basis for not paying her fair share to the ongoing running of Auckland. These assertions are completely unfounded and her actions are at the expense of all Aucklanders," says council chief executive Stephen Town.
"I personally tried to contact Ms Bright yesterday in a last ditch effort to secure a resolution to this situation. Instead, she has resorted to further legal action which is both disappointing and frustrating.
"The council goes out of its way to assist many Aucklanders to meet their rates obligations. Last year, 20,051 Auckland ratepayers qualified for a rates rebate and we also agreed to 337 rates payments being postponed. Ms Bright has not taken up any of our offers to work with her on a suitable repayment plan.