Amendment status not verified — confirm the current text below against the official source.
Assessment in case of amalgamation of premises. - If any land or build- ing, bearing two or more municipal numbers, or portions thereof, be amalgamated into one or more new premises, the Commissioner shall on such amalgamation as- sign to them one or more numbers and assess them to taxes specified in section 91 accordingly : Provided that the total assessment on amalgamation shall not be greater than the sum of the previous assessments of the several premises except when there is any re-valuation of any of the said premises. Section 111