(1) Subject to this
Act, an owner of land is liable for tax in respect of that land.
(2) In any proceedings
relating to tax in respect of land, the person named in a valuation roll under
the Valuation of Land Act 1971 as the owner of the land, being the
valuation roll containing the site value required to be used in calculating
the land tax in respect of the land, will be presumed, in the absence of proof
to the contrary, to be the owner of the land liable to the tax.