Land Tax Act 2010
sec.63QFormer owner may recover proceeds of sale as a debt
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sec.63Q Former owner may recover proceeds of sale as a debt
The amount equal to the proceeds of the sale of land under the order to sell less an amount paid under section 63O (d) is a debt payable to the former owner of the land by the persons liable to pay the outstanding liability for which the order was made. The former owner may recover the debt in a court of competent jurisdiction. In this section— former owner , of land sold under the order to sell, means the person who owned the land immediately before its sale. s 63Q ins 2025 No. 15 s 14 (sec.63Q-ssec.1) The amount equal to the proceeds of the sale of land under the order to sell less an amount paid under section 63O (d) is a debt payable to the former owner of the land by the persons liable to pay the outstanding liability for which the order was made. (sec.63Q-ssec.2) The former owner may recover the debt in a court of competent jurisdiction. (sec.63Q-ssec.3) In this section— former owner , of land sold under the order to sell, means the person who owned the land immediately before its sale.