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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.