means a valuation made supplementary valuation S. 3(1) def. of under section 13DF or 13L of the Valuation valuation that is supplementary to of Land Act 1960 amended by the last general valuation returned to the Nos 94/2009 s. 33(1)(b), valuation authority before 1 January in the 40/2014 year immediately preceding the tax year; s. 13(b). has the meaning S. 3(1) def. of supported residential service supported given in section 76(4); residential service inserted by No. 28/2017 s. 50. means land that is not exempt land; taxable land taxable value— (a) of land, has the meaning given in Division 3 of Part 2; (b) of transmission easements, has the meaning given in section 27; means a year for or in which land tax is tax year being assessed; S. 3(1) def. of means a scheme title-based time-sharing scheme title-based under which participants are— time-sharing scheme (a) entitled to use, occupy and possess land inserted by No. 69/2011 to which the scheme relates for 2 or s. 27. more periods during the scheme's operation; and (b) the registered proprietors of a share interest in respect of which a folio is created under section 98D of the Transfer of Land Act 1958; of land includes conveyance of the land; transfer has the same meaning as transmission company in the Electricity Industry Act 2000; means an easement held transmission easement by a transmission company;
S. 3(1) def. of valuation amended by Nos 94/2009 s. 33(1)(b), 40/2014 s. 13(b). supplementary valuation means a valuation made under section 13DF or 13L of the Valuation of Land Act 1960 that is supplementary to the last general valuation returned to the valuation authority before 1 January in the year immediately preceding the tax year; S. 3(1) def. of supported residential service inserted by No. 28/2017 s. 50. supported residential service has the meaning given in section 76(4); taxable land means land that is not exempt land; taxable value— (a) of land, has the meaning given in Division 3 of Part 2; (b) of transmission easements, has the meaning given in section 27; tax year means a year for or in which land tax is being assessed; S. 3(1) def. of title-based time-sharing scheme inserted by No. 69/2011 s. 27. title-based time-sharing scheme means a scheme under which participants are— (a) entitled to use, occupy and possess land to which the scheme relates for 2 or more periods during the scheme's operation; and (b) the registered proprietors of a share interest in respect of which a folio is created under section 98D of the Transfer of Land Act 1958; transfer of land includes conveyance of the land; transmission company has the same meaning as in the Electricity Industry Act 2000; transmission easement means an easement held by a transmission company;
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