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Under the Will of the Testator, a beneficiary was granted a right to reside. What happens to the land tax liability in respect of that land?

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Under the Will of the Testator, a beneficiary was granted a right to reside. What happens to the land tax liability in respect of that land?

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If under the will, a right to reside is granted to a person who uses the land as his/her PPR, that land may be exempt for land tax purposes provided that the land was previously occupied by the testator and the right was not granted or acquired for monetary consideration. .

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