91Taxpayer may apply for relief

91 Taxpayer may apply for relief (1) A taxpayer may apply for relief from the liability to pay land tax on one of the following grounds— (a) if the taxpayer is a natural person— (i) the taxpayer has suffered such a loss, or is in such circumstances, that payment of the full amount of the land tax would cause serious hardship; or (ii) the taxpayer has died and his or her dependants are in such circumstances that payment of the full amount of the land tax would cause serious hardship; (b) if the taxpayer is a company, persons holding more than 60% of the issued share capital of the company are in such circumstances that payment of the full amount of the land tax would cause serious hardship. (2) An application for relief must— (a) be in writing; and (b) be made to— S. 91(2)(b)(i) amended by No. 48/2025 s. 37. (i) the Commissioner, if the land tax assessed for the applicant taxpayer for or in a tax year does not exceed $5000; or S. 91(2)(b)(ii) amended by No. 48/2025 s. 37. (ii) the Board, if the land tax assessed for the applicant taxpayer for or in a tax year exceeds $5000; and (c) be made within— (i) one month after notice of assessment of the land tax has been given to the taxpayer; or (ii) a further time allowed by the Commissioner or the Board, as the case requires. (3) For the purposes of this section, a reference to the issued share capital of a company does not include a reference to any part of it that carries no right to participate beyond a specified amount in a distribution of either profits or capital.