LAND TAX MANAGEMENT ACT 1956 - SECT 62M Unutilised value allowance to be reascertained in certain cases
LAND TAX MANAGEMENT ACT 1956 - SECT 62M
Unutilised value allowance to be reascertained in certain cases62M Unutilised value allowance to be reascertained in certain cases
If the land value of land in respect of which an unutilised value allowance was ascertained is altered (whether as the result of being reascertained or on objection or appeal or for the correction of a clerical error or misdescription), the Valuer-General must reascertain an unutilised value allowance for that land value.