177—Rates are charges against land
(1) Rates imposed on
land are a charge on the land.
(2) However, if rates
are assessed against the common property, or part of the common property, of a
community scheme under the Community Titles Act 1996 , the rates are not
a charge on the common property but are, instead, a charge on each of the
community lots of the community scheme in proportion to the lot entitlements
of the respective lots.
(3)
Subsection (2) does not apply in a case where section 147(6)
applies.