95Establishment and procedure

95 Establishment and procedure (1) There is to be a Land Tax Hardship Relief Board. (2) The Board consists of the following 3 members— (a) the Secretary to the Department of Treasury and Finance or his or her nominee; (b) the Commissioner or his or her nominee; (c) a person selected by the Commissioner or his or her nominee from a panel of 3 persons appointed by the Governor in Council on the recommendation of the Minister. (3) Before making a recommendation under subsection (2)(c), the Minister must consult with organisations that, in the Minister's opinion, represent persons engaged in the practice of law or accountancy or the valuation of land. (4) The Board may regulate its proceedings as it thinks fit. Part 6—Security, recovery and enforcement Division 1—Security for land tax 96 Land tax is a first charge on land S. 96(1) amended by No. 47/2020 s. 57(a). (1) Unpaid land tax (including any interest and penalty tax) is a first charge on the land on which the tax is payable. (2) The charge has priority over all other encumbrances to which the land is subject. (3) Subsections (1) and (2) do not apply to— (a) land tax on Crown land or vested land under Part 3A of the **Victorian Plantations Corporation Act 1993**; or (b) land tax on transmission easements. (4) If a person— (a) is a bona fide purchaser for value of land; and S. 96(4)(b) amended by No. 47/2020 s. 57(b)(i). (b) obtains a certificate from the Commissioner under section 95AA of the **Taxation Administration Act 1997** in respect of the land— S. 96(4) amended by No. 47/2020 s. 57(b)(ii). the charge does not secure any amount of land tax (including any interest and penalty tax) on the land in excess of the amount set out in the certificate.