(1) The owner, purchaser or mortgagee of land may apply to the commissioner for the issue of a clearance certificate for the land.
(2) The application must—(a) be accompanied by the prescribed fee; and(b) be made in the way prescribed under a regulation.
(3) If the application is properly made, the commissioner must issue a clearance certificate to the applicant stating—(a) the amount of unpaid land tax on the land; and(b) if security is held under section 61 for payment of the unpaid land tax—that the security is held.