361Liability where an estate or interest is transferred

#### 361 Liability where an estate or interest is transferred 361 Liability where an estate or interest is transferred > > (1) A person who disposes of his or her estate or interest in any land in respect of which any rates or charges have been or may be levied remains liable for rates or charges to the same extent as if the person had not disposed of his or her estate or interest in the land, if the rates or charges are levied either— > > > > > (a) before the person disposed of his or her estate or interest in the land, or > > > > > (b) before the person has given to the charging authority the prescribed notice of disposal. > > > (2) If any person who disposes of land to another person pays any amount to the charging authority in respect of rates or charges levied after the land disposed of but before the prescribed notice is given to the authority, the person by whom the amount was paid may recover the amount from the person to whom the land was disposed. > > > (3) As between an owner of land and any other person from or to whom the owner derives or disposes of his or her estate or interest in the land, rates or charges under this Act are to be considered as accruing from day to day and are apportionable accordingly.