EMERGENCY SERVICES FUNDING ACT 1998 - SECT 20
EMERGENCY SERVICES FUNDING ACT 1998 - SECT 20
20—Sale of land for non-payment of levy
(1) Where a levy is a
first charge on land and has been unpaid for two years or more, the
Commissioner may sell the land.
(2) Before the
Commissioner sells land in pursuance of this section, he or she must serve
notice on the owner of the land—
(a)
stating the period for which the levy or interest have been in arrears; and
(b)
stating the amount of the total liability for the levy and interest presently
outstanding and charged on the land; and
(c)
stating that if that amount is not paid in full within one month of service of
the notice (or such longer time as the Commissioner may allow), the
Commissioner intends to sell the land for non-payment of the levy or interest.
(3) A copy of a notice
must be served on the registered mortgagee or encumbrancee of the land (if
any).
(4) If the outstanding
amount is not paid in full within the time allowed under subsection (2),
the Commissioner may proceed to sell the land.
(5) The sale will be
by public auction (and the Commissioner may set a reserve price for the
purposes of the auction).
(6) The Commissioner
must cause notice of the auction to be published—
(a) on
at least 2 separate occasions in a newspaper circulating generally
throughout the State; or
(b) on a
website determined by the Commissioner.
(7) If, before the
date of the auction, the outstanding amount and the costs incurred by the
Commissioner in proceeding under this section are paid to the Commissioner,
the Commissioner must withdraw the land from auction.
(8) If an auction
fails, the Commissioner may sell the land by private contract for the best
price that he or she can reasonably obtain.
(9) Any money received
by the Commissioner in respect of the sale of land under this section will be
applied as follows:
(a)
firstly—in paying the costs of the sale and any other costs incurred in
proceeding under this section;
(b)
secondly—in discharging the liability for the levy and interest and any
other liabilities to the Commissioner in respect of the land;
(c)
thirdly—in discharging any liability to the Crown for rates, charges or
taxes (including rates, charges or taxes that are a first charge on the land);
(d)
fourthly—in discharging any liability to a council for rates or any
other liability to a council in respect of the land;
(e)
fifthly—in discharging any liabilities secured by registered mortgages,
encumbrances or charges;
(f)
sixthly—in discharging any other mortgages, encumbrances and charges of
which the Commissioner has notice;
(g)
seventhly—in payment to the former owner of the land.
(10) If the former
owner cannot be found after making reasonable inquiries as to his or her
whereabouts, an amount payable to the former owner must be dealt with in
accordance with section 6 of the Unclaimed Money Act 2021 as money
the owner of which cannot be found.
(11) Where land is
sold by the Commissioner in pursuance of this section, an instrument of
transfer executed by the Commissioner will operate to vest title to the land
in the purchaser.
(12) The title vested
in a purchaser under subsection (11) will be free of all mortgages,
encumbrances and charges and all leases and licences.
(13) An instrument of
transfer passing title to land in pursuance of a sale under this section must,
when lodged with the Registrar-General for registration or enrolment, be
accompanied by a statutory declaration made by the Chief Executive of the
administrative unit of the Public Service that is, under the Minister,
responsible for the administration of this Act stating that the requirements
of this section in relation to the sale of the land have been observed.