175Person acquiring rateable land

175 Person acquiring rateable land S. 175(1) amended by No. 34/1996 s. 23(1). (1) A person who becomes the owner of rateable land must pay— (a) any rate or charge on the land which is current; and (b) any arrears of rates or charges (including any interest on those rates or charges) on the land which are due and payable. S. 175(1AA) inserted by No. 109/2003 s. 87. (1AA) If a Council has obtained an award for legal costs in relation to any rate or charge owing by the previous owner of the rateable land, subsection (1) applies to the amount of legal costs remaining unpaid as if the legal costs were arrears of rates and charges. S. 175(1A) inserted by No. 34/1996 s. 23(2). (1A) If the previous owner of the rateable land had been paying any rate or charge by instalments at the time the ownership of the land changed, the person who becomes the owner of the land may continue the payment of that rate or charge by instalments. S. 175(1B) inserted by No. 34/1996 s. 23(2). (1B) The person who becomes the owner of rateable land may also pay a rate or charge by instalments if the previous owner could have paid it by instalments and the person becomes the owner of the land before the date the first instalment falls due. S. 175(1C) inserted by No. 34/1996 s. 23(2). (1C) In all other cases, the person who becomes the owner of rateable land must pay any amount due under subsection (1)— (a) by the date it was due to have been paid by the previous owner of the land; or (b) if that date has already passed, immediately after the person becomes the owner of the land. S. 175(1D) inserted by No. 34/1996 s. 23(2), amended by No. 30/2022 s. 11. (1D) Subsections (1A) and (1B)— (a) do not apply to instalment payments or payment plans relating to rates or charges that are in arrears; and (b) are not to be read as enabling a new owner to obtain the benefit of any concessional rate or charge that the new owner is not entitled to in her, his or its own right. S. 175(2) amended by No. 13/1990 s. 21. (2) If there is any inconsistency between— (a) the amount claimed by a Council or any person to be arrears under subsection (1)(b) in respect of a specific period; and (b) the amount appearing on a certificate issued under section 229 as the arrears in respect of that period— the Council to whom the arrears are payable may recover an amount which is not more than the amount appearing on the certificate and interest which has accrued on the amount appearing on the certificate since the issue of the certificate. S. 176 repealed by No. 22/1992 s. 16.