South Australian Current Acts

LAND TAX ACT 1936 - SECT 20

20—Power to let or sell land liable to tax

        (1)         If tax is in arrears for 6 months or more, the Commissioner may have a notice published in the Gazette—

            (a)         specifying the land in respect of which the tax is payable; and

            (b)         specifying the amount of the tax in arrears; and

            (c)         stating that if the tax is not paid within 3 months of the date of the notice the Commissioner will let the land, or apply to the Supreme Court for an order for sale of the land.

        (2)         If at the expiration of 3 months from the date of a notice published under subsection (1) any part of the tax remains in arrears the Commissioner may—

            (a)         let the land; or

            (b)         apply to the Supreme Court for an order for the sale of the land.

        (3)         The Supreme Court may, on an application under subsection (2)(b)—

            (a)         make an order for the sale of the land; and

            (b)         give directions as to how the proceeds of sale are to be dealt with.

        (4)         Subject to any directions of the Supreme Court under subsection (3), where land is leased or sold in pursuance of this section the proceeds will be applied by the Commissioner towards the payment of the arrears of tax and the costs of proceeding under this section and any surplus must be paid to the person beneficially entitled to the land or, if the land has been sold, to the person who was beneficially entitled to the land prior to the sale.