(1) A person who acquires an interest in an allotment is the ratepayer for:
(a) the current rate payable in respect of the allotment; and
(b) all arrears of rates owing in respect of the allotment; and
(c) all interest on the arrears of rates owing in respect of the allotment.
(2) However, a person is not a ratepayer for arrears of rates owing in respect of an allotment, or interest on those arrears, if:
(a) the person purchased the allotment in good faith and for value; and
(b) the person received a written certificate issued by a person authorised by the Minister; and
(c) the certificate was issued not more than 7 days before the date on which the person purchased or entered into an agreement to purchase the allotment; and
(d) the certificate stated that no rates were owing in respect of the allotment on the day on which it was issued.