12Apportionment of rates

#### 12 Apportionment of rates 12 Apportionment of rates > > (1) This clause applies to a rate levied in respect of land for a year if the occupancy or ownership of the land (whether in whole or in part) is subsequently changed during that year to a different occupier or owner. > > > (2) The rate is payable as between the former and subsequent occupier or owner of land proportionately to the part of the year during which the occupier or owner occupied the land and to the part of the land occupied or owned.