The Duties On Land Values And Mineral Rights Under Part I of the Finance 1909
The Duties On Land Values And Mineral Rights Under Part I of the Finance 1909
J Wylie
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150 THE FINANCE (1909-lOJ ACT, 1910. [Sec. 19 Recovery of 19* Unclevelojjed laud duty shall be assessed by land duty, tile Couiuiissiouei's aud shall be payable at auy time after the tii^st day of January of the year for which the duty is charged, and any such duty for the time being unpaid shall be recoverable from the owner of the land for the time being as a debt due to His Majesty, and shall be borne by that owner notwithstanding any contract to the conti'ary. If at any time undeveloped lan...d duty is not assessed within the year for which it is charged, owing to there being no value either shown in the provisional valuation or tinally settled on which the duty can be assessed, or for any other reason, the duty may be assessed at any time, and shall be payable at any time after the expiration of two months fi'om the date of the assessment, so, how- ever, that no such duty shall be assessed more than three years after the expii'atiou of the year for which it is charged. Shall be Assessed.
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