Amendment status not verified — confirm the current text below against the official source.
Property taxes due under this Act in chaige on respect of any land or budding snail subject to the prior premises on payment of land revenue, if any, due to the Govern- which they m e n t thereon, be a first charge— are assessed. (a) in the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such land or building and belonging to such person ; and (b) in the case of a ,iy other land or building upon such land or building nd upon the goods and other movable proper ties, if any found within or upon such kind or building and belonging to the person liable for such taxes. Explanation.—The term ‘Property taxes’ in this section shall be deemed to include— (i) charges payable u dcr Sections 151 and 152 ; and fii) the costs on recovery of property taxes and the penalty, if any, payable under this Act or the rules framed thereunder. Assessment list.