18Change of occupier or owner

18 Change of occupier or owner

18 Change of occupier or owner

(1) A person who ceases to be the occupier or owner of land for which a rate is payable remains liable to pay the rate in accordance with this division until the person gives notice under section 19 of the change in occupancy or ownership.

(2) Subsection (1) does not affect the liability of an owner, other than the Crown, to pay an amount under section 17.

(3) A person who becomes the occupier of land owned, or the subject of a lease or licence granted, by the Crown is not liable to pay a rate levied for the land that is unpaid on the day the person becomes the occupier.

(4) If there is a change in the occupancy or ownership of land during the year in relation to which a rate is levied, the rate is payable between the former and subsequent occupiers or owners in proportion to—

(a) the part of the land occupied or owned, and

(b) the part of the year during which the land was occupied or owned.