(1) The owner of an allotment is the principal ratepayer for the allotment.
(2) However, the occupier of the allotment is the principal ratepayer if the owner is not liable to rates for any reason.
Note for subsection (2)
In the case of an allotment owned by a Land Trust, the Trust itself is not liable to rates so the lessee (if there is a lessee) is treated under this Act as the owner and hence the principal ratepayer for the allotment. If there is no lessee, the occupier may be liable for rates (see section 228(2)) and, if so, would be the principal ratepayer for the allotment.
(3) Subsections (1) and (2) are subject to the following qualifications:
(a) the CEO may, on the application of an occupier who would not be the principal ratepayer in accordance with subsection (2), designate the ratepayer in the assessment record as the principal ratepayer for an allotment;
(b) if 2 or more ratepayers would, in accordance with subsection (1) or (2), be the principal ratepayer for an allotment, the CEO may designate one or more of the ratepayers in the assessment record as the principal ratepayer for the allotment.
(4) A ratepayer designated under subsection (1) or (2) as the principal ratepayer for an allotment is the principal ratepayer to the exclusion of others.
(5) If rates are paid by, or recovered from, a ratepayer who is not the principal ratepayer for an allotment, the ratepayer may, subject to any relevant agreement, recover the amount from the principal ratepayer or set the amount off against any liability owed to the principal ratepayer.