sec.100Lessee taken to be owner of land or lot

### sec.100 Lessee taken to be owner of land or lot A lessee from a public authority is, for the purposes of the Land Valuation Act 2010 , the City of Brisbane Act 2010 , the Local Government Act 2009 and any other Act relating to the valuation or rating of land, taken to be the owner of the land or lot the subject of the lease. For the purposes of the Land Tax Act 2010 and any other Acts relating to land tax, a lessee from a public authority is not to be taken to be the owner of the land the subject of the lease. s 100 ins 1991 No. 67 s 25 amd 2010 No. 15 s 98 sch 3 ; 2009 No. 17 s 331 sch 1 (amd 2010 No. 23 s 344 (11) ); 2010 No. 23 s 352 sch 1 ; 2010 No. 39 s 325 sch 1 pt 2 (sec.100-ssec.1) A lessee from a public authority is, for the purposes of the Land Valuation Act 2010 , the City of Brisbane Act 2010 , the Local Government Act 2009 and any other Act relating to the valuation or rating of land, taken to be the owner of the land or lot the subject of the lease. (sec.100-ssec.2) For the purposes of the Land Tax Act 2010 and any other Acts relating to land tax, a lessee from a public authority is not to be taken to be the owner of the land the subject of the lease.