LAND TAX MANAGEMENT ACT 1956 - SECT 8 Date of ownership for purposes of land tax
LAND TAX MANAGEMENT ACT 1956 - SECT 8
Date of ownership for purposes of land tax8 Date of ownership for purposes of land tax
Land tax shall be charged on land as owned at midnight on the thirty-first day
of December immediately preceding the year for which the land tax is levied.
In this section
"year" means the period of twelve months commencing on the first day of
January.