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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.