sec.198Charge over land for unpaid landholder duty

### sec.198 Charge over land for unpaid landholder duty This section applies if landholder duty is not paid by the date by which the duty must be paid. The liability to pay the outstanding amount of landholder duty is a first charge on land owned by the landholder concerned in the relevant acquisition for which the landholder duty is payable and any subsidiary of the landholder. The commissioner may lodge, under the Administration Act , part 4 , division 5 , a request to register the charge over stated land owned by the landholder or its subsidiary. The charge has priority over all other encumbrances over the land. s 198 amd 2010 No. 11 s 37 ; 2011 No. 20 s 116 (sec.198-ssec.1) This section applies if landholder duty is not paid by the date by which the duty must be paid. (sec.198-ssec.2) The liability to pay the outstanding amount of landholder duty is a first charge on land owned by the landholder concerned in the relevant acquisition for which the landholder duty is payable and any subsidiary of the landholder. (sec.198-ssec.3) The commissioner may lodge, under the Administration Act , part 4 , division 5 , a request to register the charge over stated land owned by the landholder or its subsidiary. (sec.198-ssec.4) The charge has priority over all other encumbrances over the land.