Amendment status not verified — confirm the current text below against the official source.
(1) Thepropertytaxesshallbeprim arilylevia- ef property b le as follows:— taxes. (aj if the land or building is let, upon the lessor; (b) if the land or building is sub-let upon the superior lessor ; (c) if the land or building is unlet, upon the person in whom the right to let the same Vests. (2) If any land has been let for a term exceeding one year to a tenant and such tenant has built upon the land, the property taxes assessed in respect of that land and the building erected thereon shall be primarily leviable upon the said tenant, whether the land and building are in the occupation of such tenant or »ub-tenant of such tenant. Explanation:—The term ‘‘tenant” includes any person deriving title to the land or the building erected upon such land from the tenant whether by operation of law or by transfer inter-vivos. (3) The liability of the several owners of any building which is, or purports to be, severally owned in parls or fiats or rooms, for payment of property taxes or any instalment thereof payable during the period of such ownership shall be joint and several, (4) The property tax in respect of Government buildings shall be payable by the Government them selves to the Corporation and not by occupiers. 106 Recovery