sec.86CWhat is vacant land and residential vacant land

### sec.86C What is vacant land and residential vacant land A person’s land is vacant land if— a residence is to be constructed on the land; and when the person acquired the land, there was no building or part of a building on the land. Residential vacant land is vacant land, or the part of vacant land, on which the residence is to be constructed, and includes the curtilage that is to be attributable to the residence if the curtilage is to be used for residential purposes. s 86C ins 2006 No. 44 s 22 amd 2025 No. 1 s 8 (sec.86C-ssec.1) A person’s land is vacant land if— a residence is to be constructed on the land; and when the person acquired the land, there was no building or part of a building on the land. (sec.86C-ssec.2) Residential vacant land is vacant land, or the part of vacant land, on which the residence is to be constructed, and includes the curtilage that is to be attributable to the residence if the curtilage is to be used for residential purposes. - (a) a residence is to be constructed on the land; and - (b) when the person acquired the land, there was no building or part of a building on the land.