Land Tax Act 2010

This section applies if—

a charge has been registered over the land under section 63L; and

the outstanding liability has not been paid within 18 months after registration.

The commissioner may apply to the Supreme Court for an order to sell the land stated in the application.

At least 6 months before making the application, the commissioner must give the persons mentioned in subsection (4) notice of the commissioner’s intention to apply to the Supreme Court for an order to sell the land unless the outstanding liability is paid within 6 months after the date of the notice.

The persons to whom notice must be given are—

the persons liable to pay the outstanding liability; and

the owner of the land.