30Included owner of land taken to have opted to pay in instalments

30 Included owner of land taken to have opted to pay in instalments

30 Included owner of land taken to have opted to pay in instalments

The included owner of land subject to property tax is taken, for the purposes of this section, to have opted to pay property tax for a financial year in instalments, if—

(a) the notice of assessment has been given to the included owner for the land for the financial year, and

(b) the full amount of property tax payable for the financial year is not paid by the time specified in the notice for payment of the single instalment.