Property Tax Act 1960 · 2020 Revised Edition · Part 6 · Names and Numbers of Buildings, Estates or Streets
55. Recovery of expenses and costs payable by owners
Feedback & supportThe sum payable by an owner in respect of expenses under section 51(2) is a first charge on the premises in respect of which the expenses or costs have been incurred.
owner
“owner” means the person for the time being receiving the rent of any premises whether on his, her or its own account or as agent or trustee for any other person or as receiver or who would receive the same if the premises were let to a tenant and includes the person whose name is entered in the Valuation List;
Such sum may be recovered by the same means and in like manner as if it were a sum payable in respect of a tax remaining unpaid at the expiry of the prescribed time within the meaning of section 36.
The charge in this section attaches, and the powers and remedies in this section become exercisable as from the date of completion of the work, and thereafter the powers and remedies may be exercised against the premises or against any movable property or crops for the time being found thereon, despite any change or changes in the ownership or occupation of the premises subsequent to that date.
premises
“premises” includes messuages, houses, buildings, lands, tenements, easements and hereditaments of any tenure, whether open or enclosed, whether built on or not, whether public or private, and whether maintained or not under statutory authority;