Amendment status not verified — confirm the current text below against the official source.
When any new building is erected or erection when any building is re-built or enlarged or of building, when any building which has been vacant is re occupied, the person primarily liable for the property taxes assessed on the building shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation whichever first occurs, or as the case may, from the date of its enlargement or re-occupation ; and pro perty taxes shall be assessable on the building from the said date.