Amendment status not verified — confirm the current text below against the official source.
Added by Act No.20 of 1989. Primary responsibility for property taxes on whom to rest. [Act No. II of 1956] 187 (2) Otherwise the said taxes shall be primarily leviable as follows, namely:— (a) if the premises are let, from the lessor; (b) if the premises are sublet, from the superior lessor; and (c) if the premises are unlet, from the person in whom the right to let the same vests. (3) But if any land has been let for any term exceeding one year to a tenant, and such tenant has built upon the land, the property taxes assessed upon the said land and upon the building erected thereon shall be primarily leviable from the said tenant or his legal representative, whether the premises be in the occupation of the said tenant or of his legal representative, or of sub-tenant.