LAND ADMINISTRATION ACT 1997 - SECT 242
LAND ADMINISTRATION ACT 1997 - SECT 242
242 . Rates and taxes, apportionment of
(1) If land affected
by a taking order was not occupied by, on behalf of or through a claimant on
the date of taking, all rates and taxes which, under the provisions of any
Act, are a charge on the land and are payable or paid by the claimant are to
be apportioned between the claimant and acquiring authority as at that date.
(2) If the land was
occupied by, on behalf of or through the claimant on the date of taking, the
rates and taxes referred to in subsection (1) are to be apportioned between
the claimant and acquiring authority as at the date when possession was given
up by the claimant to the acquiring authority or when by agreement with the
acquiring authority the claimant ceased to be responsible for the payment of
rates and taxes.
(3) On the
apportionment of rates and taxes under subsection (1) —
(a) the
aggregate amount, if any, due by the claimant as rates and taxes at the date
as at which the rates and taxes are required to be apportioned, if not paid by
the claimant, are to be deducted from the amount of the compensation;
(b) the
aggregate amount, if any, paid by the claimant as rates and taxes in respect
of any period subsequent to the date as at which the rates and taxes are
required to be apportioned, are to be added to the amount of compensation.