LAND TAX ACT 2005 - SECT 77 Caravan parks

LAND TAX ACT 2005 - SECT 77

    (1)     Land is exempt land if the Commissioner determines that it is used as a registered caravan park.

    (2)     To obtain an exemption from land tax under this section, the owner of the land must—

        (a)     apply to the Commissioner for the exemption; and

        (b)     give the Commissioner any information the Commissioner requests for the purpose of enabling the Commissioner to determine whether the land is exempt under this section.

    (3)     If the Commissioner is satisfied that only a part of land is used as a registered caravan park—

        (a)     land tax is assessable on the remaining part of the land, unless another exemption applies to that part; and

        (b)     section 22 applies, if necessary, for that purpose.

    (4)     In this section—

"registered caravan park" means a caravan park within the meaning of the Residential Tenancies Act 1997 that is registered in accordance with regulations made under section 515 of that Act.