Land Tax Act 2010
sec.62Recovery of land tax from mortgagee
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sec.62 Recovery of land tax from mortgagee
The commissioner may require a mortgagee of land to pay, for the owner of the land, an amount of unpaid land tax on the land. If a mortgagee pays an amount of unpaid land tax under this section— the mortgagee is entitled to recover the amount from the owner as a debt; and the amount is taken to be secured by the mortgage in addition to any other amount it secures. (sec.62-ssec.1) The commissioner may require a mortgagee of land to pay, for the owner of the land, an amount of unpaid land tax on the land. (sec.62-ssec.2) If a mortgagee pays an amount of unpaid land tax under this section— the mortgagee is entitled to recover the amount from the owner as a debt; and the amount is taken to be secured by the mortgage in addition to any other amount it secures.
- (a) the mortgagee is entitled to recover the amount from the owner as a debt; and
- (b) the amount is taken to be secured by the mortgage in addition to any other amount it secures.