Amendment status not verified — confirm the current text below against the official source.
(1) Whenever the title of any person primarily liable for the payment of property taxes on any premises, to or over such premises is transferred, the person whose title is so transferred and the person to whom the same shall be transferred shall, within three months from the date of the execution of the instrument of transfer, or its registration, if it be registered, or effecting the transfer if no instrument be executed, give notice of such transfer, in writing, to the Commissioner. (2) In the event of the death of any person primarily liable as aforesaid, the person to whom the title of the deceased shall be transferred, as heir or otherwise, shall Person primarily liable for Property tax entitled to credit, if he is a rent payer. Notice to be given to the Commissioner of all transfers of title of persons primarily liable to payment of property tax. [Act No. II of 1956] 189 give notice of such transfer to Commissioner within one year from the death of the deceased.