I'm too lazy to read the legislation. Does liability date mean if the dwelling "is occupied or suitable for occupation" on that date. For example, if it is in uninhabitable condition on the 1st January but habitable on,say, the 15th Jan, does that means the property tax is not liable for the year ?
I'm asking because my house may need some serious plumbing work next 1st January, thus there'll be no water,sewage etc and obviously it'll be unsuitable for occupation on that date......