Victorian Current Acts

LAND TAX ACT 2005 - SECT 97

    (1)     The Commissioner may register a charge on land under section 96(1) by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is unpaid land tax in respect of the land.

    (2)     The Registrar of Titles must, without charge, make a recording of the certificate in the Register.

S. 97(3) amended by No. 47/2020 s. 58.

    (3)     When the tax (including any interest and penalty tax) is paid, the Commissioner may request the Registrar of Titles—

        (a)     to remove or delete the charge; or

        (b)     to make a recording in the Register of the discharge of the charge.

    (4)     The Registrar of Titles must, without charge, comply with a request made by the Commissioner under subsection (3).

Division 2—Recovery of land tax