Missing or incomplete evidence as to fair market value can be corrected by way of a lawyer’s correction letter or with the Form 30, Correction to Statutory Evidence.
Exemptions from the payment of land transfer tax:
- Land transfer tax exemption evidence cannot be corrected with a lawyer’s letter.
- Tax exemption evidence must be provided by the party acquiring the interest in land that is tax exempt.
- Defective or missing exemption evidence can be fixed with either Form 30, Correction of Statutory Evidence, or with a supplementary affidavit or statutory declaration.