EMERGENCY SERVICES FUNDING ACT 1998 - SECT 15

EMERGENCY SERVICES FUNDING ACT 1998 - SECT 15

15—Liability for levy

        (1)         The person who is the owner of land at 12.01 a.m. on 1 July in the financial year for which a levy has been declared is liable to pay the levy to the Commissioner.

        (2)         Two or more persons who own the same land are jointly and severally liable for the levy in respect of that land and are entitled to contribution between each other in proportion to the value of their respective interests in the land.

        (3)         A subsequent owner of land is liable for a levy, or a part of a levy, in respect of that land that has not been paid by the person or persons primarily liable under subsection (1) or (2).

        (4)         A subsequent owner who has paid the whole or part of a levy is entitled to recover—

            (a)         the amount paid from the person primarily liable or, if there are two or more such persons, from any one or more of them;

            (b)         a part of the amount paid from his or her co-owner (if any) that is in proportion to the value of their respective interests in the land.

        (5)         A subsequent owner who has paid an amount to his or her co-owner under subsection (4)(b) is entitled to recover that amount from the person primarily liable or, if there are two or more such persons, from any one or more of them.

        (6)         In this section—

"subsequent owner" of land includes a person who has ceased to be an owner of the land.