Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Land tax payable in relation to a parcel of rateable land is a charge on the interest held by the owner of the parcel.
(2) The charge takes priority over a sale, conveyance, transfer, mortgage, charge, lien or encumbrance in relation to the parcel of land.
(3) The charge does not have effect against an honest purchaser of the parcel of land for value if—
(a) the purchaser had obtained a certificate under section 41 (Certificate of land tax and other charges) in relation to the parcel before the purchase; and
(b) at the time of purchase, the purchaser did not have notice of liability under the charge.