32Rating or taxing authority to notify Valuer-General when occupiers etc liable to be rated or taxed

#### 32 Rating or taxing authority to notify Valuer-General when occupiers etc liable to be rated or taxed 32 Rating or taxing authority to notify Valuer-General when occupiers etc liable to be rated or taxed > > (1) Where under any Act the lessee or occupier of any land is liable to pay any rate or tax to a rating or taxing authority, such authority shall, within three months after the commencement of this Act, or in the case of any Act which comes into force after the commencement of this Act, then within three months after such coming into force, serve upon the Valuer-General notice of such Act, and of the classes of persons who are so liable to be rated or taxed thereunder. > > > (2) Where a rating or taxing authority is notified of the fact that— > > > > > (a) under any Act the lessee or occupier of any land or any stratum is liable to pay any rate or tax to a rating or taxing authority, or > > > > > (b) a lessee under a written lease of any land for a term exceeding three years is liable thereunder to pay the whole or any part of any rate or tax in respect of such land, or > > > > > (c) a person as mortgagee of any ratable or taxable land is in possession of such land under the mortgage, > > > > such rating or taxing authority shall, within one month of being so notified, serve upon the Valuer-General notice of the fact. > > **s 32:** Am 1961 No 66, sec 4 (c); 1961 No 67, sec 2 (1) (h); 1980 No 137, sec 3 (1).