Lawgist111Power to require entry in assessment list of details of buildings
(1) For the purpose of obtaining a partial remission or refund of tax, the owner of a building composed of separate tenements may request the Chairperson, at the time of the assessment of the building, to enter in the assessment list, in addition to the rateable value of the whole building, a note regarding any detail of the rateable value of each separate tenement.
(2) When any tenement, the rateable value of which has been thus separately recorded has remained vacant and unproductive of rent for sixty or more consecutive days, such portion of any tax assessed on the rateable value of the whole building shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately assessed.
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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
