South Australian Current Acts

LAND TAX ACT 1936 - SECT 22

22—Tax first charge on land

        (1)         Subject to this Act, tax is, until payment, a first charge on the land in respect of which the tax is payable.

        (2)         Where land tax is levied against the common property, or part of the common property, of a community scheme under the Community Titles Act 1996 , the tax is not a charge on the common property but is, instead, a first charge on each of the community lots of the community scheme.