Australian Capital Territory Numbered Acts

RATES AND LAND TAX (AMENDMENT) ACT 1990 (NO. 3 OF 1990) - SECT 6

6. Section 35 of the Principal Act is repealed and the following section substituted:

“35. (1) In any proceedings, a certificate signed by the Commissioner and stating—

        (a)     that a parcel of land is rateable; or

        (b)     that—

              (i)     the amount of rates;

              (ii)     the amount of land tax; or

              (iii)     the amount of interest in respect of rates or land tax;

specified in the certificate is payable and, on the date of the certificate, that amount, or a specified portion of that amount, has not been paid;

is evidence of the matters stated in the certificate.

“(2) In any proceedings, a copy of a notice endorsed as a true copy in writing signed by the Commissioner, being a notice—

        (a)     under section 12 or 15A that the Commissioner has determined or re-determined the unimproved value of a parcel of land as set out in the notice;

        (b)     under section 14, 15A or 34 that the Commissioner has assessed or re-assessed, as set out in the notice, the amount of rates payable under that section;

        (c)     under section 22C, 22EA or 34 that the Commissioner has assessed or re-assessed, as set out in the notice, the amount of land tax payable under that section; or

        (d)     under section 29 that the Commissioner has made a decision under that section;

is evidence of the issue of the notice and the matters stated in the notice.

“(3) For the purposes of subsection (1), a certificate that purports to be signed by the Commissioner is to be taken to be so signed unless the contrary is proved.

“(4) For the purposes of subsection (2), a copy of a notice, being a copy that purports to be endorsed as a true copy in writing signed by the Commissioner, is to be taken to be a true copy of the notice unless the contrary is proved.”.