postponed, the Board may direct the Commissioner to— (a) waive the payment of the postponed amount of land tax either wholly or in part; and (b) make a reassessment of the land tax. Division 3—Land Tax Hardship Relief Board 95 Establishment and procedure (1) There is to be a Land Tax Hardship Relief Board. (2) The Board consists of the following 3 members— (a) the Secretary to the Department of Treasury and Finance or his or her nominee; (b) the Commissioner or his or her nominee; (c) a person selected by the Commissioner or his or her nominee from a panel of 3 persons appointed by the Governor in Council on the recommendation of the Minister. (3) Before making a recommendation under subsection (2)(c), the Minister must consult with organisations that, in the Minister's opinion, represent persons engaged in the practice of law or accountancy or the valuation of land. (4) The Board may regulate its proceedings as it thinks fit. Division 1—Security for land tax 96 Land tax is a first charge on land
postponed, the Board may direct the Commissioner to— (a) waive the payment of the postponed amount of land tax either wholly or in part; and (b) make a reassessment of the land tax. Division 3—Land Tax Hardship Relief Board 95 Establishment and procedure (1) There is to be a Land Tax Hardship Relief Board. (2) The Board consists of the following 3 members— (a) the Secretary to the Department of Treasury and Finance or his or her nominee; (b) the Commissioner or his or her nominee; (c) a person selected by the Commissioner or his or her nominee from a panel of 3 persons appointed by the Governor in Council on the recommendation of the Minister. (3) Before making a recommendation under subsection (2)(c), the Minister must consult with organisations that, in the Minister's opinion, represent persons engaged in the practice of law or accountancy or the valuation of land. (4) The Board may regulate its proceedings as it thinks fit. Division 1—Security for land tax 96 Land tax is a first charge on land
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