sec.119Who must pay rates and charges

sec.119 Who must pay rates and charges

Subject to section 155 , the following persons are liable to pay rates and charges— for rateable land—the current owner of the land, even if that owner did not own the land during the period to which the rates or charges relate; for a service that is supplied to a structure, or to land that is not rateable land—the entity who asked for the service to be supplied; for previously rateable land—the owner of the land immediately before it stopped being rateable land. Previously rateable land is land that was, but has stopped being, rateable land because— the tenure of a holding is terminated; or the land is surrendered or forfeited to the State; or the land is acquired by the State or the Commonwealth; or the land is exempted from rating; or the property description of the land no longer exists. If more than 1 person is liable to pay rates or charges, all the persons are jointly and severally liable to pay the rates or charges. (sec.119-ssec.1) Subject to section 155 , the following persons are liable to pay rates and charges— for rateable land—the current owner of the land, even if that owner did not own the land during the period to which the rates or charges relate; for a service that is supplied to a structure, or to land that is not rateable land—the entity who asked for the service to be supplied; for previously rateable land—the owner of the land immediately before it stopped being rateable land. (sec.119-ssec.2) Previously rateable land is land that was, but has stopped being, rateable land because— the tenure of a holding is terminated; or the land is surrendered or forfeited to the State; or the land is acquired by the State or the Commonwealth; or the land is exempted from rating; or the property description of the land no longer exists. (sec.119-ssec.3) If more than 1 person is liable to pay rates or charges, all the persons are jointly and severally liable to pay the rates or charges.

• (a) for rateable land—the current owner of the land, even if that owner did not own the land during the period to which the rates or charges relate;
• (b) for a service that is supplied to a structure, or to land that is not rateable land—the entity who asked for the service to be supplied;
• (c) for previously rateable land—the owner of the land immediately before it stopped being rateable land.
• (a) the tenure of a holding is terminated; or
• (b) the land is surrendered or forfeited to the State; or
• (c) the land is acquired by the State or the Commonwealth; or
• (d) the land is exempted from rating; or
• (e) the property description of the land no longer exists.