Queensland Consolidated Regulations

LOCAL GOVERNMENT REGULATION 2012 - REG 148

148 Application of sdiv 3

This subdivision applies if—

(a) there are overdue rates or charges on land in a local government area; and

(b) the liability to pay the overdue rates or charges is not the subject of court proceedings; and

(c) some of the overdue rates or charges have been overdue for at least 3 years; and

(d) the person who is liable to pay the overdue rates or charges has an interest in the land that a corporation is not prohibited from holding (for example, a life interest in land); and

(e) either of the following applies—

(i) the total amount of the overdue rates or charges is more than the value of the land and the land is considered to be—

(A) valueless; or

(B) of so little value that, if it were sold, the proceeds of the sale would be less than the amount of the overdue rates or charges;

(ii) the total amount of the overdue rates or charges is more than the market value of the land.