ACTIn ForceAct
Rates Act 2004
16Owner to pay rates
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16 Owner to pay rates (1) Rates imposed for a parcel of land are payable to the commissioner by the owner of the parcel. (2) The person who is the owner of a parcel of land is liable to pay to the commissioner the whole or any part of rates payable for the parcel that have not been paid whether the amount became payable before or after the person became the owner.