19BPartially exempt land: public parks and gardens

19B Partially exempt land: public parks and gardens

[Section 19B Inserted by No. 40 of 2012, s. 11, Applied:22 Nov 2012]

(1)  Land tax is not payable in respect of land that is a park or garden, where the park or garden is –

(a) held or owned by a local authority or other local governing or statutory public body (other than an applicable authority as defined in section 39A of the Local Government Act 1993 ); and

(b) in public recreational use.

(2)  [Section 19B Subsection (2) amended by No. 21 of 2014, s. 18, Applied:09 Dec 2014] However, for the purposes of subsection (1) , if any part of land is not a park or garden in public recreational use, the Commissioner is to apportion the land value of the land between exempt land and general land, for which purpose –

(a) [Section 19B Subsection (2) amended by No. 21 of 2014, s. 18, Applied:09 Dec 2014] the apportioned assessed land value in respect of exempt land is to be determined by multiplying the assessed land value of the land by the proportion of the land that is a park or garden in public recreational use; and

(b) the apportioned assessed land value in respect of general land is to be the assessed land value of the land less the apportioned assessed land value in respect of exempt land calculated under paragraph (a) .

(3)  For the purposes of this section –

(a) a park or garden held or owned as provided in subsection (1) is taken to be in public recreational use if –

(i) the park or garden is used for recreational purposes; and

(ii) the relevant local authority or other local governing or statutory public body normally provides the public with free access to the park or garden; and