LOCAL GOVERNMENT ACT 1995 - SECT 6.53

LOCAL GOVERNMENT ACT 1995 - SECT 6.53

6.53 .         Land becoming or ceasing to be rateable land

                Where during a financial year —

            (a)         land that was not rateable becomes rateable land; or

            (b)         rateable land becomes land that is not liable to rates,

                the owner of that land —

            (c)         is liable for rates proportionate to the portion of the year during which the land is rateable land; or

            (d)         is entitled to a refund of an amount proportionate to the portion of the year during which the land is not rateable land,

                as the case requires.