LOCAL GOVERNMENT ACT 1993 - SECT 119 Charge on land
LOCAL GOVERNMENT ACT 1993 - SECT 119
Charge on land
Rates are a charge on the land in respect of which they are payable and (a) are enforceable in priority to any mortgage, charge, lien and encumbrance; and(b) rank equally to any other debt to a statutory authority which is a charge on the land.