sec.60Unpaid land tax is a first charge on land

sec.60 Unpaid land tax is a first charge on land

Unpaid land tax is a first charge on the land on which the tax is imposed, subject to any charge for an outstanding liability for windfall tax. The charge has priority over all other encumbrances over the land, other than any charge of an outstanding liability for windfall tax. Subsection (2) applies— whether the other encumbrances are registered or unregistered, or were created before or after the charge arises under subsection (1) ; and despite the Land Title Act 1994 , part 3 , divisions 2 and 2A . The charge is not affected by a disposition of the land. Despite subsections (1) to (4) , the charge has no effect against— a purchaser for value and in good faith who obtains a clearance certificate stating that, at the time of purchase, there was no unpaid land tax on the land; or a person who obtains a clearance certificate stating that security is held under section 61 for payment of the unpaid land tax. The commissioner may lodge a request to register the charge under the Administration Act , part 4 , division 5 . See the Property Law Act 2023 , section 113 for powers exercisable in relation to land subject to the charge, including the power of sale. s 60 amd 2025 No. 15 s 13 ; 2023 No. 27 s 289 sch 3 (sec.60-ssec.1) Unpaid land tax is a first charge on the land on which the tax is imposed, subject to any charge for an outstanding liability for windfall tax. (sec.60-ssec.2) The charge has priority over all other encumbrances over the land, other than any charge of an outstanding liability for windfall tax. (sec.60-ssec.3) Subsection (2) applies— whether the other encumbrances are registered or unregistered, or were created before or after the charge arises under subsection (1) ; and despite the Land Title Act 1994 , part 3 , divisions 2 and 2A . (sec.60-ssec.4) The charge is not affected by a disposition of the land. (sec.60-ssec.5) Despite subsections (1) to (4) , the charge has no effect against— a purchaser for value and in good faith who obtains a clearance certificate stating that, at the time of purchase, there was no unpaid land tax on the land; or a person who obtains a clearance certificate stating that security is held under section 61 for payment of the unpaid land tax. (sec.60-ssec.6) The commissioner may lodge a request to register the charge under the Administration Act , part 4 , division 5 . See the Property Law Act 2023 , section 113 for powers exercisable in relation to land subject to the charge, including the power of sale.

• (a) whether the other encumbrances are registered or unregistered, or were created before or after the charge arises under subsection (1) ; and
• (b) despite the Land Title Act 1994 , part 3 , divisions 2 and 2A .
• (a) a purchaser for value and in good faith who obtains a clearance certificate stating that, at the time of purchase, there was no unpaid land tax on the land; or