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