Australian Capital Territory Numbered Acts

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RATES AND LAND TAX (AMENDMENT) ACT (NO. 2) 1992 (NO. 55 OF 1992) - SECT 4

Revaluation following clerical error or changed circumstances

4. Section 10 of the Principal Act is amended—

        (a)     by omitting from paragraph (1) (a) “most”;

        (b)     by omitting from paragraph (1) (b) “most” (first occurring);

        (c)     by omitting from subsection (1) “most recently determined or redetermined” (last occurring) and substituting “then recently determined or redetermined”; and

        (d)     by adding at the end the following subsection:

“(3) In subsection (1), a reference to a recent determination or redetermination of the unimproved value of a parcel of land (not being a reference to the most recent) shall be read as a reference to any of the last 3 determinations or redeterminations of that parcel.”.



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