Lawgist110Remission or refund of tax
(1) If any building together with land appurtenant thereto has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, two-thirds of such portion of the property tax assessed on the rateable value thereof, as may be proportionate to the number of days during which the said building together with the land appurtenant thereto has remained vacant and unproductive of rent.
(2) If any land, not being land appurtenant to a building, has remained vacant and unproductive of rent for sixty or more consecutive days, the Chairperson shall remit or refund, as the case may be, one half of such portion of the property tax assessed on the rateable value thereof, as may be, proportionate to the number of days during which the said land has remained vacant and unproductive of rent.
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- 109 Demolition, etc., of buildings
- 110 Remission or refund of tax
- 111 Power to require entry in assessment list of details of buildings
- 112 Notice to be given of the circumstances in which remission or refund is claimed
- 113 What buildings are to be deemed vacant
- 114 Notice to be given of every occupation of vacant land or building
