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(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 :\br@s Provided that, where such property is let to more occupiers than one, the 2Municipal Commissioner may at his option levy the tax from the lessor instead of from the actual occupiers.\br@s (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.\br@s
(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 :\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s Provided that, where such property is let to more occupiers than one, the 2Municipal Commissioner may at his option levy the tax from the lessor instead of from the actual occupiers.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s (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.\br<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>@s<br>