Western Australian Consolidated Acts (1) A person who is
the owner of leviable land is liable to pay the levy for a levy year.
(2) The levy is
payable —
(a) if
an assessment notice is served on the person by a local government under
section 36J(1) — to the local government; or
(b) if
an assessment notice is served on the person by the Authority under
section 36L(2) — to the Authority.
(3) If leviable land
is owned by 2 or more persons, they are jointly and severally liable to pay
the levy.
[Section 36P inserted by No. 42 of 2002
s. 15.]