13
CurrentLevy to be apportioned over whole year
Part 2Fire and emergency services levy
13 Levy to be apportioned over whole year
(1)
A levy is proportionate to the portion of the year for which land is leviable land.
(2)
A levy for land that is within a particular property sector is proportionate to the portion of the year for which the land is within that property sector.
This Act’s bill:Explanatory memorandumSecond reading speech
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