/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court
Alabama

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 22 - Land Tax Management Act 1956 - Mortgagees — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Land Tax Management Act 1956/22

NSWIn ForceAct

Land Tax Management Act 1956

22Mortgagees

Start here

Get a plain-English read of 22

Turn the raw legal text into a practical explanation grounded in Land Tax Management Act 1956.

View in full context

#### 22 Mortgagees 22 Mortgagees > No deduction from the land value of any land shall be allowed in respect of any mortgage, or in respect of any unpaid purchase money; and a mortgagor or person who holds land subject to payment of any unpaid purchase money shall be assessed and liable for land tax as if he or she were the owner of an unencumbered estate. > > **s 22:** Am 1981 No 119, Sch 1; 1985 No 147, Sch 1 (2); 1992 No 84, Sch 1 (5).

Previous section21DLiability of lessees of leasehold strata lots Next section23Mortgages