Amendment status not verified — confirm the current text below against the official source.
(1) No refund of any property tax shall be claimed from the commissioner as afore said, unless notice in writing of the vacancy shall have been given by the person liable for the tax, or his agent, to the Commissioner. (2) No refund shall be paid by the Commissioner for any period previous to the day of the delivery of such notice unless the notice is given within seven days of the oc currence of the vacancy, in which case refund shall be paid as from the date of the oc currence of the vacancy. (3) When a vacancy continues from one period in respect of which property taxes, or any instalment thereof, are recoverable, into the next following period, no refund of any property tax shall be claimable from the Commissioner as aforesaid on account of such continued vacancy, unless notice thereof shall be given to the Commissioner as aforesaid within thirty days from the commencement of the said next following period and such notice of vacancy shall be required notwithstanding that notice of vacancy required to be given under sub-rule (1) was not given until after the expiry of the period in which the vacancy occurred.