42Searches

42 Searches

(1)  The Commissioner, on application and payment of a prescribed fee, is to arrange for a search to be carried out in relation to any land tax paid or owing in respect of any specified land.

(2)  The Commissioner, on payment of a prescribed fee, is to issue a certificate stating any or all of the following:

(a) the amount of land tax paid in respect of any specified land;

(b) the amount of land tax owing in respect of that land if the land is the only land owned by the owner;

(c) [Section 42 Subsection (2) amended by No. 40 of 2006, s. 28, Applied:01 Jul 2007] the amount of land tax owing determined in accordance with section 39(2) or (3) ;

(d) the date and time at which the search was carried out;

(e) any other information the Commissioner determines.

(3)  A certificate is a statement of facts as at the time and date specified in the certificate.