14A
CurrentNotice of assessment—multiple blocks or sections in parcel
Part 3Assessment of tax liability
14A Notice of assessment—multiple blocks or sections in parcel
(1)
This section applies if the commissioner issues a notice of assessment of the tax liability of a taxpayer in relation to a parcel of land comprising more than 1 block or section.
(2)
The notice of assessment may identify the parcel of land by referring to 1 or more of the blocks or sections comprising the parcel.
This Act’s bill:Explanatory statementSecond reading speech
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