97Registration of charge

97 Registration of charge (1) The Commissioner may register a charge on land under section 96(1) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is unpaid land tax in respect of the land. (2) The Registrar of Titles must, without charge, make a recording of the certificate in the Register. S. 97(3) amended by No. 47/2020 s. 58. (3) When the tax (including any interest and penalty tax) is paid, the Commissioner may request the Registrar of Titles— (a) to remove or delete the charge; or (b) to make a recording in the Register of the discharge of the charge. (4) The Registrar of Titles must, without charge, comply with a request made by the Commissioner under subsection (3). Division 2—Recovery of land tax