Application for compassionate case exemption

Current

(1)

This section applies if, on the 1st day of a quarter, a parcel of residential land is owned by an individual (the owner) and not exempt from land tax.

(2)

The owner may apply in writing to the commissioner for a declaration that the parcel of land be treated as exempt from land tax on compelling compassionate grounds.

(3)

The application must set out the grounds on which it is made.

(4)

In this section:

land tax includes a foreign ownership surcharge.

This Act’s bill:Explanatory statement Second reading speech

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12 Application for compassionate case exemption