(1) Each of the following is a leviable lot :
(a) vacant land;
(b) a lot that contains a building or part of a building, if the building or part of the building, at ground level:
(i) has public frontage; and
(ii) is suitable for occupation; and
(iii) is not a place of residence;
(c) a lot that is part of a building if the lot:
(i) is at ground level; and
(ii) has public frontage; and
(iii) is suitable for occupation; and
(iv) is not a place of residence.
(2) A lot is not a leviable lot if it is common property within the meaning of the Unit Titles Act 1975 or the Unit Title Schemes Act 2009 .
(3) In this section:
"public frontage" means any frontage to a street, road, lane, thoroughfare, footpath, passage or place ordinarily open to or used by the public.