Amendment status not verified — confirm the current text below against the official source.
Property taxes to be a first charge on premises on which they are assessed.— Property- tax due under this Act in respect of any building or land shall, subject to the prior payment of the land- revenue, if any, due to 1[the 2[State] Government thereupon be a first charge 3[in the case of any building or land held] immediately from the 4[Government] upon the interest in such building or land of the person liable for such taxes and upon the goods and chattels, if any, found within or upon such building or land, and belonging to such person; and, in the case of any other building or land, upon the said building or land and upon the goods and chattels, if any, found within or upon such building or land and belonging to the person liable for such taxes. 5[* * *]