32Person acquiring leviable land

32 Person acquiring leviable land

(1) A person who becomes the owner of leviable land must pay—

(a) any levy amount on the leviable land which is current; and

(b) any arrears of the levy amount on the leviable land and any levy interest which is due and payable.

(2) If a collection agency has obtained an award for legal costs in relation to any levy owing by the previous owner of the leviable land, subsection (1) applies to the amount of legal costs remaining unpaid as if the legal costs were arrears of the levy.

Note to s. 32(2) amended by No. 33/2014 s. 11.

Legal costs in relation to levy owing and that are deemed in accordance with this section to be arrears of levy should be included in any section32 statement prepared in accordance withDivision 2 of Part II of the Sale of Land Act 1962.

(3) If the previous owner of the leviable land had been paying any levy amount by instalments at the time the ownership of the leviable land changed, the person who becomes the owner of the land may continue the payment of that levy amount by instalments.

(4) The person who becomes the owner of leviable land may also pay a levy amount by instalments.

(5) In all other cases, the person who becomes the owner of leviable land must pay any amount due under subsection (1)—

(a) by the date it was due to have been paid by the previous owner of the leviable land; or

(b) if that date has already passed, within 14 days from the date the person becomes the owner of the land.

(6) Subsections (3) and (4)—

(a) do not apply to instalment payments relating to a levy amount that is in arrears; and

(b) are not to be read as enabling a new owner to obtain the benefit of any concession in respect of the levy amount that the new owner is not entitled to in her, his or its own right.

(7) If there is any inconsistency between—

(a) the amount claimed by a collection agency or any person to be arrears under subsection (1)(b) in respect of a specific period; and

S. 32(7)(b) amended by No. 9/2020 s. 390(Sch. 1 item 40.6).

(b) the amount appearing on a certificate issued under section 121 of the Local Government Act 2020 as the arrears in respect of that period—

the collection agency to whom the arrears are payable may recover an amount which is not more than the amount appearing on the certificate and interest which has accrued on the amount appearing on the certificate since the issue of the certificate.