Amendment status not verified — confirm the current text below against the official source.
Notice of erection of building etc: When any new building is erected or any building is rebuilt or enlarged or when any building which has been vacant, is re-occupied, the person primarily liable for the taxes assessed on the building shall give notice thereof 315 in writing to the Chief Officer of the Municipality within a period of fifteen days from the date of its completion or occupation, whichever is earlier, or as the case may, from date of enlargement or re-occupation and the tax shall be assessable on the building from such date.