Tasmanian Consolidated Acts

LAND TAX ACT 2000 - SECT 20

      (1) The amount of land tax is to be –

(a) determined on the assessed land value or the apportioned assessed land value of the land as at 1 July in each financial year; and

(b) set at a rate specified in a land tax rating Act.

      (2) Land tax may be set in respect of –

(a) principal residence land; and

(b) primary production land; and

(c) general land.