South Australian Consolidated Acts South Australian Consolidated Acts12—Tax in cases where there are two or more owners
(1) Subject to
subsection (2), where two or more persons are the owners of land, the
same amount of land tax is payable in respect of that land as if only one
person were the owner.
(2)
Subsection (1) does not affect the operation of any provisions of this
Act under which the value of land is aggregated, for the purpose of the
assessment of tax, with the value of other land.