Part 4Persons liable to land tax

Part 4—Persons liable to land tax 14—Person liable to tax (1) Subject to this Act, an owner of land is liable for tax in respect of that land. (2) In any proceedings relating to tax in respect of land, the person named in a valuation roll under the Valuation of Land Act 1971 as the owner of the land, being the valuation roll containing the site value required to be used in calculating the land tax in respect of the land, will be presumed, in the absence of proof to the contrary, to be the owner of the land liable to the tax. 15—Change of ownership (1) Subject to this Act, no land and no person assessed for tax is relieved of a charge or liability for tax in respect of a particular financial year by reason of a change in the ownership of the land, or any other event, occurring after the commencement of the financial year. (2) The Commissioner may refuse to recognise any change in the ownership of any land until the amount of the tax in respect of the land has been paid. (3) The Commissioner may refuse to recognise any change in the ownership of any land where notice of that change of ownership has not been given as required by the regulations. (4) Where the Commissioner refuses to recognise a change in the ownership of any land, the person who is recognised by the Commissioner as the owner of the land remains the taxpayer in respect of the land. 16—Liability for tax to be joint and several Where there are two or more taxpayers in respect of the same land, they are jointly and severally liable to pay tax in respect of that land. 17—Distribution of burden (1) The burden of the tax will be distributed between the taxpayers in the relative proportions of the value of their interests in the land taxed. (2) A taxpayer who has paid tax in respect of land is entitled to recover from every other taxpayer in respect of the same land a proper proportion of the amount paid.