49Identification of land subject to property tax

49 Identification of land subject to property tax

49 Identification of land subject to property tax

(1) The Chief Commissioner must issue a certificate (a property tax status certificate) to a person, if the person—

(a) makes an application for the certificate in a form approved by the Chief Commissioner, and

(b) pays the fee, if any, prescribed by the regulations.

(2) The property tax status certificate must include—

(a) identification details for the land, and

(b) whether the land is subject to property tax, and

(c) if requested to do so in the application—the amount of unpaid property tax outstanding as a charge on the land, and

(d) other information prescribed by the regulations.

(3) A purchaser of land is entitled to rely on the accuracy of a property tax status certificate issued by the Chief Commissioner.

(4) The property tax status certificate may be included as part of another certificate or document issued by the Chief Commissioner.