(1)  A person who pays land tax in respect of land of which the person has ceased to be the owner before the end of the financial year for which the land tax is imposed may recover a proper proportion of the tax from any other person who became owner before that end as money paid for that other person at his or her request.

(2)  A taxpayer who pays any land tax may recover from every other taxpayer in respect of the same land a proper proportion of the amount paid.

(3)  An agent or trustee may –

(a) recover from any person for whom, or on whose behalf, he or she is liable to pay and has paid land tax the amount of land tax so paid; or

(b) retain out of any money coming in his or her representative capacity sufficient money to pay the land tax.