Exemption from rates, &c.
19 Exemption from rates, &c.
Land vested in, committed to the care, control and management of, or acquired by the Corporation under or pursuant to this Act is exempted from local government rates, charges and taxes.
Subsection (1) does not exempt the Corporation from payment of charges for any commodity or service provided or supplied by a local government council, whether the charge made be assessed upon the value of land occupied or owned by, vested in, committed to the care, control and management of, or acquired by the Corporation or otherwise.
Where land vested in, committed to the care, control and management of, or acquired by the Corporation is leased or let to a person, that land is not exempt from rates, charges or taxes under this section but any rates, charges or taxes payable in respect of the land are not payable by the Corporation but, if the law authorizing the imposition or levy of the rate, charge or tax so allows, are payable by the lessee or tenant of that land.
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.