21CBRecovery of land tax from non-complying lessor

#### 21CB Recovery of land tax from non-complying lessor 21CB Recovery of land tax from non-complying lessor > > (1) If a lessee of land fails to pay a land tax amount in accordance with a notice of assessment issued by the Chief Commissioner, and there is a non-complying lessor for the land tax to which the assessment relates, the Chief Commissioner may serve a notice on the non-complying lessor notifying the lessor that— > > > > > (a) the lessee has failed to pay the land tax amount, and > > > > > (b) if the land tax amount is not paid by the date specified in the notice, the lessor will be liable for the land tax amount. > > > (2) The date specified must be at least 21 days after service of the notice. > > > (3) If the land tax amount is not paid by the date specified in the notice, the non-complying lessor is jointly and severally liable with the lessee to pay the land tax amount. > > > (4) A non-complying lessor that is liable to pay a land tax amount under this section is entitled to be indemnified by the lessee for any payments made by the non-complying lessor to the Chief Commissioner to discharge liability for the land tax amount. > > > (5) This section applies to a non-complying lessor that is a council despite section 741 of the [Local Government Act 1993](/view/html/inforce/current/act-1993-030). > > > (6) In this section— > > > > land tax amount means— > > > > > (a) the amount of land tax that a lessee has been assessed as being liable to pay, as set out in a notice of assessment issued to the lessee, and > > > > > (b) any interest or penalty tax payable in respect of that amount of tax. > > > > lessee includes a former lessee. > > > > non-complying lessor has the meaning given by section 21CA. > > **s 21CB:** Ins 2017 No 11, Sch 2 \[3\].