Land Tax Act 2010

first, in payment of the commissioner’s expenses on the application to the court for the order;

second, in payment of expenses properly incurred by the commissioner on the sale or any attempted sale;

third, in payment of the outstanding liability under the Administration Act, section 42;

fourth, in payment of amounts secured by a security interest or charge on the land recorded before the charge mentioned in section 63M(1)(a), unless the land is sold subject to the security interest or charge;

fifth, any balance must be applied as the court orders.