Amendment status not verified — confirm the current text below against the official source.
Liability of lands, buildings, etc. for taxes.-- All sumes due on account of any tax on lands or buildings or both shalP, subject to the prior payment of land-revenue, if any, due to the Government thereupon, be a first charge upon the building or land, in respect of which such tax ie leviable and upon. the movable property, if any, " found within or upon such building or land, and belonging to any person Piable for,such tax: Provided that no arrears of any such tax shall be recovered from any oceujjier who is not the owner' if such arreara have been due for more than one year for a period during which such occupier was not in occupation.