17Exempt Crown and public lands

17 Exempt Crown and public lands

(1)  Land tax is not payable in respect of the following:

(a) [Section 17 Subsection (1) amended by No. 6 of 2002, Sched. 1, Applied:01 Jul 2001] Crown land;

(b) public roads and public cemeteries that are not the property of any joint stock or public company;

(c) [Section 17 Subsection (1) amended by No. 65 of 2003, s. 6, Applied:01 Jul 2004] public recreation grounds and reserves held by a State Government body;

(d) land on which is built a public library or public museum;

(e) [Section 17 Subsection (1) amended by No. 65 of 2003, s. 6, Applied:01 Jul 2004] [Section 17 Subsection (1) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] .  .  .  .  .  .  .  .  

(f) land owned by any association or society used solely by it for holding public exhibitions and not for profit or gain.

(2)  For the purpose of subsection (1)  –

(a) [Section 17 Subsection (2) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] land owned by or vested in a Government Business Enterprise is not –

(i) Crown land; or

(ii) land the property of and occupied by or on behalf of the Crown; or

(iii) land vested in trust for public purposes; and

(b) [Section 17 Subsection (2) amended by No. 40 of 2012, s. 9, Applied:22 Nov 2012] .  .  .  .  .  .  .  .  

(3)  [Section 17 Subsection (3) inserted by No. 65 of 2003, s. 6, Applied:01 Jul 2004] .  .  .  .  .  .  .  .