Certificate of land tax and other charges
41 Certificate of land tax and other charges
A relevant person for a parcel of land may apply to the commissioner for a certificate of—
the land tax assessed to be payable under this Act for the parcel for the current financial year; and
the land tax and other amounts immediately payable to the commissioner under this Act in relation to the parcel.
The commissioner must give the applicant the certificate.
The certificate is conclusive proof for an honest buyer for value of the parcel of land of the matters certified.
The certificate may include a certificate of amounts payable under the Rates Act 2004 in relation to the parcel (see Legislation Act, s 49).
For this section, land tax and other amounts are taken to be payable immediately even if any necessary time after service of a notice has not ended.
In this section:
land tax includes a foreign ownership surcharge.
relevant person, for a parcel of land, means—
the owner of the parcel; or
a buyer who has entered into a contract to buy the parcel; or
a mortgagee of the parcel.
This Act’s bill:Explanatory statementSecond reading speech
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