VALUATION OF LAND ACT 1916 - SECT 47 Rating or taxing authorities

VALUATION OF LAND ACT 1916 - SECT 47

47 Rating or taxing authorities

(1) This Part shall apply to the following rating or taxing authorities only--

The council of a local government area.

The Chief Commissioner of State Revenue.

Sydney Water Corporation.

(1A) The locality comprising land in respect of which any such authority levies rates or taxes on the land, improved or assessed annual or other value is hereinafter referred to as the area of such authority.

(1B) The area of the Chief Commissioner of State Revenue is the whole of New South Wales.

(2) This Part has effect subject to any special arrangements entered into between the Valuer-General and Sydney Water Corporation.