Lands Acquisition Act 1994
71Executive may pay rates etc
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71 Executive may pay rates etc (a) an interest in land is acquired from a person (the owner) by (b) immediately before the acquisition, rates, taxes or other similar charges in respect of the land or interest were due and payable. (2) To the extent to which those charges are or were payable by the owner as owner of the interest, the Executive may pay those charges.
(3) Where the Executive makes a payment, the amount of the payment shall be deducted from the amount of compensation payable to the owner in respect of the acquisition.