Land Tax Act 2000
11List of owners
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11 List of owners
(1) The Commissioner is to maintain a list containing –
(a) details of all land in the State; and
(b) details of the owners of the land.
(2) [Section 11 Subsection (2) amended by No. 102 of 2001, Sched. 2, Applied:28 Jun 2002] [Section 11 Subsection (2) omitted by No. 10 of 2017, s. 15, Applied:01 Jul 2017] . . . . . . . .
(3) If there is a change in ownership of land, that change takes effect on the date on which the contract for the sale of the land is completed.
(4) The Valuer-General is to provide the Commissioner details of the valuation of land –
(a) at 1 July in each year; and
(b) whenever the valuation is changed during that year.
(5) If it appears to the Commissioner that a person has become the owner of the land and the Commissioner has not received any details or advice, the Commissioner, by notice served on the person, may require the person to state any interest in the land.
(6) The statement is to be –
(a) by statutory declaration; and
(b) lodged with the Commissioner within 14 days after service of the notice.