Queensland Consolidated Acts Queensland Consolidated Acts(1) Land tax shall until payment or the commissioner certifies that the commissioner holds security for the payment of the tax be a first charge upon the land taxed in priority over all other encumbrances whatever other than land tax due to the Commonwealth, and notwithstanding any disposition of the land it shall continue to be liable in the hands of any purchaser or holder for the payment of the tax so long as it remains unpaid unless the commissioner certifies that the commissioner holds security for the payment of the tax.
(1AA) However, no such charge shall be of effect as against a bona fide purchaser for value who at the time of purchase made inquiry of the commissioner as prescribed, and was informed there was no liability.
(1A) The commissioner shall on application in writing of the owner, purchaser or mortgagee of any land and on payment of the prescribed fee issue as soon thereafter as is conveniently practicable a certificate showing whether or not any land tax remains unpaid on the land described in the application and where land tax remains unpaid the amount thereof.
(2) Where the commissioner thinks it advisable to register the charge, the commissioner may lodge with the proper registrar of titles a certificate under the commissioner's hand describing the land charged, and stating that there are arrears of land tax payable in respect thereof; and the registrar shall register it in the register and as nearly as may be in the manner in which dealings with land are registered, and shall deal with and give effect to the certificate as if it were an instrument of charge or encumbrance duly executed.
(2A) If the commissioner registers the charge, the fees payable to the registrar of titles for registering, and subsequently releasing, the charge are payable by the land owner.
(3) The commissioner may take security for the payment of land tax.
(4) Any security taken pursuant to this section shall be taken in a manner and form approved by the commissioner and may, subject to that approval, be by bank guarantee or cash deposit or by both those methods.
(5) In this section--
bank guarantee means a guarantee by a body corporate authorised under a law of the Commonwealth relating to banking to carry on banking business in Australia.