Australian Capital Territory Numbered Acts

LAND TAX ACT 2004 (NO. 4 OF 2004) - SECT 24

    (1)     This section applies if—

        (a)     a parcel of land is held by the owner under a lease from the Commonwealth for a term of years; and

        (b)     the commissioner has complied with section 21; and

        (c)     land tax payable for the parcel is in arrears for at least 1 year after the day of notification of a declaration under section 21 in relation to the parcel.

    (2)     The commissioner may apply to a court of competent jurisdiction for an order for the sale of all or part of the parcel of land.

Example

The commissioner has given notice and made a declaration under section 21 in relation to a parcel of land held under lease from the Commonwealth. If the parcel is unoccupied, the commissioner may take action under section 22 to lease the parcel or, if the land tax is in arrears for at least 1 year after the day of notification of the declaration, make an application under this section for an order for sale. The option to lease would not be available if the property were occupied.

Note 1     A single application form may be approved for this section and the Rates Act 2004 , s 26 (see Legislation Act, s 255 (7)).

Note 2     An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).

    (3)     If the court is satisfied that this section applies to the parcel of land, the court must—

        (a)     order the sale by public auction of the parcel, or as much of the parcel as will be sufficient to pay the total of the following—

              (i)     the total amount of land tax in arrears at the time of hearing of the application;

              (ii)     the total amount of any rates in arrears at the time of hearing of the application;

              (iii)     costs and expenses in relation to the declaration, application and sale; and

        (b)     order that the proceeds be paid into court; and

        (c)     order that the title to the parcel be transferred to the purchaser free from mortgages and other encumbrances.

    (4)     The commissioner is entitled to be paid the total mentioned in subsection (3) (a) out of the proceeds of sale without a court order.

    (5)     On application by an interested person, the court may order payment out of court of any remaining proceeds.

    (6)     However, if a person who was the owner or mortgagee of the parcel of land before the sale hands over to the court the certificate or other title to the parcel sold, the person is entitled to be paid out of court, without any court order—

        (a)     if the person was the owner—any remaining proceeds; and

        (b)     if the person was the mortgagee—the amount owing to the mortgagee under the mortgage or, if that amount is more than the amount of any remaining proceeds, the remaining proceeds.

    (7)     Any sale of a parcel of land or part of a parcel under this section must be abandoned if the owner of the parcel pays, in relation to the parcel or the part of the parcel—

              (i)     the total land tax in arrears; and

              (ii)     the total of any rates in arrears; and

              (iii)     the costs and expenses incurred in relation to the declaration, application and sale up to the time of payment.