81Municipal and public land

81 Municipal and public land (1) Land is exempt land if it is— (a) owned by a municipal council; or (b) vested in trustees appointed under an Act and held in trust for a municipal purpose; or (c) vested in trustees appointed under an Act and held in trust for a public purpose. (2) Despite subsection (1), land or a part of land referred to in that subsection is not exempt land if the land or part is leased or occupied for any business purposes by a person or body other than— (a) a municipal council or trustees of a kind referred to in subsection (1)(b) or (c); or S. 81(2)(b) substituted by No. 67/2017 s. 23. (b) a person or body referred to in section 72(1) that satisfies the requirements of section 72(2); or S. 81(2)(c) inserted by No. 67/2017 s. 23. (c) a person or body referred to in section 80(1), 83(1) or 84(1). S. 81(3) substituted by No. 85/2005 s. 29(2). (3) Subsection (2) does not apply to land or part of land— (a) that is leased or occupied under or in accordance with an arrangement made with a municipal council for the purpose of promoting or assisting a decentralised industry; or (b) that is used or occupied by persons carrying on business in movable stalls in a market during some but not all of the ordinary business hours in a week; or (c) that is used exclusively for or in connection with a business the primary purpose of which is to provide outdoor sporting or recreational facilities. (4) Subsection (1) does not apply to land vested in or held in trust for, or for the purposes of, or for purposes that include the purposes of, a trade union, trades hall or council of trade unions.