(1) Subject to the provisions of this Part, there shall be charged and levied annually on the liability date a tax to be known as the 'residential zoned land tax' -
(a) in respect of a relevant site which constitutes land satisfying the relevant criteria on 1 January 2022, for each year commencing with the year 2025, and
(b) in respect of a relevant site which constitutes land first satisfying the relevant criteria after 1 January 2022, for each year commencing with the third year following the year in which the land satisfies the relevant criteria.
(2) The residential zoned land tax shall be payable in relation to a relevant site on or before the return date in the year in respect of which the tax is charged and shall, where there is a liable person in respect of the relevant site, be so payable by the liable person.
(3) Where more than one person is a liable person in relation to a relevant site on or before the return date, those persons shall be jointly and severally liable for the
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