36Onus of establishing facts

36 Onus of establishing facts

(1)  The onus is on the owner of land to establish to the satisfaction of the Commissioner any of the following facts:

(a) that land or any part of land is principal residence land;

(b) that land or any part of land is primary production land;

(c) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] that a dwelling is a principal residence;

(d) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] [Section 36 Subsection (1) amended by No. 21 of 2011, s. 21, Applied:01 Jul 2011] that a business operated from principal residence land is a qualifying home business.

(e) [Section 36 Subsection (1) amended by No. 5 of 2010, s. 9, Applied:01 Jul 2010] [Section 36 Subsection (1) amended by No. 21 of 2011, s. 21, Applied:01 Jul 2011] .  .  .  .  .  .  .  .  

(2)  Until the owner establishes a fact under subsection (1) , the Commissioner is to determine land to be general land.