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 when any building is re-built or enlarged or when any building which has been va- cant is re-occupied, the person primarily liable for the taxes specified in section 91 assessed on the building shall give notice thereof in writing to the Commis- sioner 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. Section 107