Amendment status not verified — confirm the current text below against the official source.
Partial m i n i o n in respect of property remaining unoccupied. - (1) Where any building or land the tax whereof is payable by the year, or in respect of which a special sanitary tax is payable by the year or by instalatnts, haa remained vacant and unproductive of rent throughout the year or portion of the year for which such t n x in leviable, or throughout the period in respect of which any instalment is payable, the Council shall remit or re- fund not more than one-half of the amount of the tax or instalment of the tax, as the case may be: Provided that no such remission or refund shall .be granted unlebs notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the Chief Officer, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice. + ., . . . - . (2) Where any - such building -or land a s aforesaid -- .? , .;<> *: :J*? 4 ' 7 x . ~ s - , ~ m (a) has been vacant and unproductive of ?:r!s 3::: rent for any period of not less than ninety ~ ~ 6 a 3: consecutive days, or 93 H Y v 9 0 3 . . ~ (b!.: consists' of separate tenements - one or more of which has or. have been vacant and unproductive of rent for any such period. as aforesaid, or z.0 rc-;:;r-?ti. :..a: ;3> $,f?24r A. . . * ~ ~ . j > y ; ,,! $1 .:.$ :, (c whollp-br'in-great part. deraolished . or destroyed by fire,or otherwise deprived of value, i .. . the Council may remit or.refund such portion, if any, of the tax or inatalment as it may think equi- table. ( 3 ) The burden of proving the facts entitling any person to claim relief under this section shall be upon him. : ~. , . ,. ..; ,-