- Act 74 of 2000 - Royal Assent 13 December 2000 TABLE OF PROVISIONS Long Title PART 1 - Preliminary 1. Short title 2. Commencement 3. Interpretation 4. Defined terms in land tax rating Act 5. Exclusive right of occupation 6. Principal residence land 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 2 - Exempt land 17. Exempt Crown and public lands 18. Exempt trust land 19. Other exempt land Division 3 - Amount of tax 20. Amount of land tax 21. Adjustment factor 22. Review of determination 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 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 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. ]