Tasmanian Consolidated Acts Tasmanian Consolidated Acts
(1) Land tax is payable in respect of land that is not exempt land by the person who is the owner of the land as at the commencement of the financial year.
(2) Land tax is payable in respect of each financial year and is due on a date the Commissioner determines.
(3) Except as provided by Division 11 of Part 9 of the Local Government Act 1993, land tax is a first charge on the land in priority to all mortgages, rates, charges, liens and encumbrances.