Amendment status not verified — confirm the current text below against the official source.
(1) Except when otherwise provided by rule, every tax other than a scavenging tax or tax for the cleansing of latrines and privies on the annual value 259 certain taxes on annual value of buildings or lands or of both shall be leviable primarily from the actual occupier of the property upon which the said taxes are assessed, if he is the owner of the buildings or lands or holds them on a building or other lease from the Government or from the [Municipality]2 or on a building or lease from any person. (2) In any other case the tax shall be primarily leviable as follows; namely :- (a) if the property is let, from the lessor; (b) if the property is sublet, form the superior lessor; (c) if the property is unlet, from the persons in whom the right to let the same vests.