### sec.163 Previous owner can continue to be liable to pay rates or charges If a local government does not receive a change of owner notice under this division, the previous owner of the land continues to be liable to pay all rates or charges on the land, including interest on overdue rates or charges, if any, until— the change of owner notice is given under this division; or the local government otherwise records the details of the new owner in the land record. - (a) the change of owner notice is given under this division; or - (b) the local government otherwise records the details of the new owner in the land record.

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