Land tax liability in respect of flood liable land
6 Land tax liability in respect of flood liable land
In this section—
council, in relation to any land, means the council of the area, within the meaning of the Local Government Act 1993, in which the land is situated.
flood liable land means land which is unoccupied and which has been determined, by the council, to be (or which is, in the opinion of the Chief Commissioner) unsuitable for the erection of a building because it is liable to flooding.
Notwithstanding any other provisions of this Act or the provisions of any other Act, where a person is the owner of 2 or more parcels of land, one or more of which is flood liable land, the amount of land tax payable by that person shall, in respect only of such land as is flood liable land, be—
calculated separately in respect of each parcel of that land that is not exempt from taxation, and
so calculated in the case of each such parcel as if it were the only land owned by that person.
This section does not apply to surcharge land tax under section 5A.
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