Liability to pay Minister
55 Liability to pay Minister
The following persons are jointly and severally liable to pay to the Minister the share determined under section 48, and the amount determined under section 50 (if any), in respect of each irrigated property for each contribution year:
the owner or owners of the property at 12.01 a.m. on the first day of the contribution year; and
the occupier or occupiers (if not also the owner or owners) of the property at that time.
An owner and occupier of an irrigated property who are liable under subsection (1) must, as between each other (subject to an agreement between them to the contrary), contribute equally to the amount payable to the Minister under this section and two or more co-owners or co-occupiers must contribute as between each other in proportion to the value of their respective interests in the land.
A subsequent owner of an irrigated property is liable to pay to the
Minister an amount, or a part of an amount, in respect of that property that has not been paid under subsection (1).
A subsequent owner who has paid the whole or part of an amount under subsection (3) is entitled to recover—
the amount paid from the person primarily liable or, if there are two or more such persons, from any one or more of them;
a part of the amount paid from his or her co-owner (if any) that is in proportion to the value of their respective interests in the land.
A subsequent owner who has paid an amount to his or her co-owner under subsection (4)(b) is entitled to recover that amount from the person primarily liable or, if there are two or more such persons, from any one or more of them.
In this section—
subsequent owner of an irrigated property includes a person who has ceased to be an owner of the property.
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