(1) If rates are paid by a person who is a lessee or licensee, or
recovered from a person who is not the ratepayer liable to pay those rates,
that person may –
(a) recover the amount so paid as a debt from the ratepayer who is liable to
pay; or
(b) set off the amount so paid against a liability to a person under a lease
or licence.
(2) A person against whom an amount is set off under subsection (1) (b)
may set off the amount against another person from whom the interest in the
land is derived.
