sec.106New owners

### sec.106 New owners This section applies if— a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and someone else (the new owner ) later becomes the owner of the land; and the new owner has given an ownership change notice for the change of ownership of the land. The new owner— is taken to have received the valuation notice when it was issued to the former owner; and does not have the right to be issued with a fresh valuation notice for the land. If the former owner has not already objected (an existing objection ), the new owner may object, subject to section 108 . If there is an existing objection— the process under this part for objections (the objection process ) applies to the new owner; and the new owner becomes the objector and may carry on the objection in the new owner’s name; and any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period. (sec.106-ssec.1) This section applies if— a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and someone else (the new owner ) later becomes the owner of the land; and the new owner has given an ownership change notice for the change of ownership of the land. (sec.106-ssec.2) The new owner— is taken to have received the valuation notice when it was issued to the former owner; and does not have the right to be issued with a fresh valuation notice for the land. (sec.106-ssec.3) If the former owner has not already objected (an existing objection ), the new owner may object, subject to section 108 . (sec.106-ssec.4) If there is an existing objection— the process under this part for objections (the objection process ) applies to the new owner; and the new owner becomes the objector and may carry on the objection in the new owner’s name; and any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period. - (a) a valuation notice for a valuation is issued to the person who is then the owner of the land (the former owner ); and - (b) someone else (the new owner ) later becomes the owner of the land; and - (c) the new owner has given an ownership change notice for the change of ownership of the land. - (a) is taken to have received the valuation notice when it was issued to the former owner; and - (b) does not have the right to be issued with a fresh valuation notice for the land. - (a) the process under this part for objections (the objection process ) applies to the new owner; and - (b) the new owner becomes the objector and may carry on the objection in the new owner’s name; and - (c) any period under this part applies to the new owner as if the new owner had been the owner of the land since the first day of that period.