Amendment status not verified — confirm the current text below against the official source.
When occnpiprs may be held liable for pay-: m e t of property taxes. -- (1) If the sum due on account of any property tax remains unpaid after a bill for the same has been duly served upon the person primarily liable for the payment thereof and the said person be not the occupier for the time being of the premises in respect of which the tax is due, the Chief Officer may serve a bill for the amount upon the occupier of the said premises, or, if there are two or more oocupiere thereof, may serve a bill upon each of them for such portion of the sum due as bears to the whole amount due to the same ratio which the rent paid by such occupier bears to the aggregate amount of rent paid by them both or all in respect 9f the said premises. ( 2 ) If the occupier or any of the occupiers fails within thirty days from the service of any such blll to pay the amount therein claimed, the said amount may be recovered from him. ( 3 ) No arrear of a property tax shall be recovered from any occupier under this section which has remained due for m r e than one year, or which is due on acaount of any period for which the occupier was not in occupation of the premises on which the tax is assessed. 4 4 If any sum is paid by, or recovered from, an occupier under thie section, he shall be entitled to credit therefor in account with the person primarily liable for the payment of the same.