- Act 74 of 2000 - Royal Assent 13 December 2000 TABLE OF PROVISIONS Long Title PART 1 - Preliminary 1. Short title 2. Commencement 3. Interpretation 3A. Owner of land 3B. Joint tenants to be treated as tenants in common 4. Defined terms in land tax rating Act 5. Exclusive right of occupation 6. Principal residence land 6A. Section 6A 7. Primary production land 8. General land 9. Application of other Act PART 2 - Land tax Division 1 - Liability 10. Liability for land tax 11. List of owners 12. Assessment of land tax 13. Payment by instalments 14. Joint owners 15. Trustees and agents 16. Notice of change in use of land Division 1A - Foreign investor land tax 16A. Interpretation 16B. How assessment or reassessment of land to be made 16C. Application of foreign investor land tax 16D. Non-application of foreign investor land tax 16E. Reassessment of land tax if trust is not foreign trust 16F. Determination as to whether person is foreign person or land is capable of certain use 16G. Determination that owner of land is not foreign person 16H. Commissioner may publish circumstances where owner of land is not foreign person 16I. Reassessment of land tax for certain developers of property 16J. Notice of change in certain circumstances Division 2 - Exempt land 17. Exempt Crown and public lands 18. Exempt trust land 19. Other exempt land 19A. Partially exempt land: conservation covenants 19B. Partially exempt land: public parks and gardens 19C. Partially exempt land: flood prevention structure 19D. Limited exempt land: new properties available for rent 19E. Limited exempt land: former short-stay accommodation properties 19EA. Limited exempt land: adversely impacted commercial properties 19F. Extension of certain periods Division 3 - Amount of tax 20. Amount of land tax 21. Section 21 22. Section 22 23. Assessed land value 24. Aggregate land value 25. Subdivisions Division 4 - Apportioned assessed land value 26. Apportioned assessed land value for principal residence land 27. Apportioned assessed land value for primary production land 28. Home-unit companies 29. Retirement villages 30. Cooperative housing societies 30A. Apportionment where multiple partial exemptions apply Division 5 - Companies 31. Related companies 32. Controlling interest 33. Shares 34. Liability of companies 35. Nominee company PART 3 - Miscellaneous 36. Onus of establishing facts 37. Land tax rebate 37A. Land tax rebate (Transitional circumstances) 37B. Extension of classification in case of natural disasters, &c. 38. Special rate of land tax 39. Recovery of unpaid land tax 40. Recovery of paid land tax 41. Keeping of accounts by Commissioner 42. Searches 43. Regulations 44. Administration of Act 45. Savings and transitional 46. Miscellaneous amendments SCHEDULE 1[ Note: This table has been automatically generated and may be incomplete. ]