Amendment status not verified — confirm the current text below against the official source.
Responsibility for payment of property Tax.- (1) The property tax charged and levied upon any land or building under Section 135, shall be paid primarily by the owner thereof. (2) The property tax charged and levied on the owner may also be recovered from any occupier of land or building under the circumstances, in the manner and to the extent as is provided in this Act or may be provided under the byelaws or rules made there under.