Amendment status not verified — confirm the current text below against the official source.
Notice to be given to Commissioner of demolition or removal of a building.— (1) When any building or any portion of a building liable to the payment of property taxes is demolished or removed otherwise than by order of the Commissioner, the person liable for the payment of the said taxes shall give notice thereof, in writing, to the Commissioner. (2) Until such notice is given, the person aforesaid shall be liable to pay every such property tax on the land on which the building stood as he would have been liable to any in respect of such building if the same, or any portion thereof, had not been demolished or removed.