Amendment status not verified — confirm the current text below against the official source.
On the failure to recover any sum due on t°xesP rfr>erty a c c o u n t property taxes in respect of any land or occupier°.m building from the person primarily liable therefor under section 153, the Commissioner shall recover from every occupier of such land or building by attachment in accordance with section 189, of the rent payable by such occupier, a portion of the total sum due which bears, as nearly as may be, the same proportion to that sum as the rent annually payable by such occupier bears to the total amount of rent annually payable in espect of the whole of the land or building.