76Certificate of rates and other charges

76 Certificate of rates and other charges (1) A relevant person for a parcel of land may apply to the commissioner for a certificate of— (a) the rates assessed to be payable under this Act for the parcel for the current year; and (b) the rates and other amounts immediately payable to the commissioner under this Act in relation to the parcel. (2) The commissioner must give the applicant the certificate.

(3) The certificate is conclusive proof for an honest buyer for value of the matters certified. Note The certificate may include a certificate of amounts payable under the Land Tax Act 2004 in relation to the parcel (see Legislation Act, s 49). (4) For this section, rates and other amounts are taken to be payable immediately even though any necessary time after service of a notice has not ended. relevant person, for a parcel of land, means— (a) the owner of the parcel; or (b) a buyer who has entered into a contract to buy the parcel; or (c) a mortgagee of the parcel.