Amendment status not verified — confirm the current text below against the official source.
Person primarily liable for property-taxes how to be designated if his name cannot be ascertained.—(1) When the name of the person primarily liable for the payment of property taxes in respect of any premises cannot be ascertained, it shall be sufficient to designate him in the assessment- book and in any notice which it may be necessary to serve upon the said person under this Act, “the holder” of such premises, without further description. (2) Occupier liable for property taxes until he gives information.— If, in any such case, any person in occupation of the premises shall refuse to give such information as may be requisite for determining who is primarily liable as aforesaid, such person shall himself be liable, until such information is obtained, for all property-taxes liviable on the premises of which he is in occupation.