Amendment status not verified — confirm the current text below against the official source.
When any new building is erected or when any building is re-built or Notice of erection enlarged or when any building which has been vacant is re-occupied, the person of building, etc. primarily liable for the taxes specified in section 89 assessed on the building, shall give notice thereof in writing to the Commissioner within fifteen days from the date of its completion or occupation, whichever first occurs or, as the case may be, from the date of its enlargement or re-occupation; and the said taxes shall be assessable on the building from the said date.