Amendment status not verified — confirm the current text below against the official source.
180. (1) A drainage tax, or a conservancy tax on the annual value of building or lands shall be levied from the actual occupier of the property upon which the taxes are assessed : Provided that, where such property is let to more occupiers than one, the 1 [Municipal Commissioner] may at his option levy the tax from the lessor instead of from the actual occupiers. (2) A lessor from whom a tax is levied under the proviso to subsection (1) may, in the absence of a contract to the contrary, recover the tax from any or all of the actual occupiers.