Queensland Consolidated Acts Queensland Consolidated Acts(1) The council may recover the whole amount of a rate for which an owner of rateable land is liable from the owner for the time being of the land despite a change in ownership of the land during the period for which the rate is levied.
(2) If land ceases to be rateable land because of--
(a) termination of the tenure of a holding; or
(b) surrender or forfeiture of the land to the Crown; or
(c) acquisition of the land by the Crown; or
(d) exemption of the land from rating; or
(e) the property description of the land ceasing to exist;
the owner of the land immediately before it ceased to be rateable land is taken to continue as the owner of the land, and the land is taken to continue to be rateable land, for the purpose of the levy and collection of a rate payable in relation to the land before it ceased to be rateable land.