Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided in this Act, the person primarily liahle to pay the '[property lax] in respeci of any land or building may recover— (a) if lhcrc he hut one occupier oF the land or building, from such oecupicr half of lhe rate so paid, and may, if there be more lhan one occupier, recover from each occupier half of such sum as bears Lo llie entire amount of rale so paid by ihe owner the same proportion as the value of the portion of the ■ land or building in lite occupation of such occupier bears to the entire value of such land or building: Provided that if there be more than one occupier, such half of the amouni may be apportioned and recovered from each occupier in such proportion as the annual value of the portion occupied by him bears Lo the total annual value or such land or building; (b) the entire amount of the surcharge on the '[property tax) on any land or building from the occupier of such land ar building who uses it for commercial or non-residential purposes: Provided that if there is more than one such occupier, the amount of surcharge on the '[property taxi may be apportioned and recovered from cach such occupier in such proportion as the annual value of the portion occupied by him bears to the total annual value of such land or building. 231, If any person is primarily liable to pay any '[property tax) on any land or building and is entitled to recover any sum from an oecupicr of such land or building, he sliall have, for recovery thereof, the same rights and remedies as if such sum were rent payable Lo him by; the person from whom he is entitled lo recover such sum.