12Assessment of land tax

12 Assessment of land tax

(1)  [Section 12 Subsection (1) substituted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] The Commissioner is to assess land tax payable in respect of land.

(1A)  [Section 12 Subsection (1A) inserted by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] If land tax is payable by an owner of land, the Commissioner is to issue to the owner –

(a) an assessment of land tax payable; and

(b) a demand for the payment of the land tax.

(2)  [Section 12 Subsection (2) amended by No. 16 of 2022, s. 6, Applied:01 Jul 2022] A person who receives an assessment of land tax and considers that he or she was not the owner of the land as at the commencement of the financial year may apply to the Commissioner to reassess the liability for that land tax.

(3)  If the Commissioner is satisfied that a person was not the owner of the land at the commencement of the financial year, the Commissioner is to issue –

(a) an amended assessment to that person; and

(b) an assessment to the person who was the owner of the land at the commencement of the financial year.