For the purposes of the definition of 'owner' in s 1.4 of the Local Government Act 1995 (WA), 'in possession' means the person exercising the present right to enjoy the freehold title to the land, including by receipt of rents and profits where the land is leased. It does not require actual physical possession. A mortgagee is 'in possession' when exercising present rights under the mortgage to use and enjoy the estate, but ceases to be in possession when it no longer exercises those rights as a matter of fact, regardless of any continuing equitable duties. A freeholder who has leased land to a tenant remains 'in possession' for rating purposes.
The full text is available to signed-in members, including the 13 later cases that cite this judgment.
2 of the 13 citing cases carry a classified treatment. How each court treated it is available to signed-in members.