(1) The Commissioner, on application and payment of a prescribed fee, is to arrange for a search to be carried out in relation to any land tax paid or owing in respect of any specified land.(2) The Commissioner, on payment of a prescribed fee, is to issue a certificate stating any or all of the following:(a) the amount of land tax paid in respect of any specified land;(b) the amount of land tax owing in respect of that land if the land is the only land owned by the owner;(c) the amount of land tax owing determined in accordance with section 39(2) or (3) ;(d) the date and time at which the search was carried out;(e) any other information the Commissioner determines.(3) A certificate is a statement of facts as at the time and date specified in the certificate.