Mystery surrounds the discovery of a dead calf in Mount Maunganui.
The calf was found in the water, tied by a cord to Salisbury Wharf.
Tauranga City Council's waste contractor collected the dead calf from the wharf after a member of the public contacted the council call centre about it on Monday evening.
A council spokeswoman said they had referred the case to the SPCA, which is responsible for investigating animal welfare issues.
Tauranga SPCA inspector Jason Blair said he was aware of the calf find and would be looking into it.