Lawgist.Download the App Now!
Get our Android app for fast and offline Access.
138. (1) For the purpose of assessing, levying or collection, but not for the purpose of imposing or granting exemption from, the taxes described in 1"clauses (i) and (ii) of sub-section (1) and clause (vi) of sub-section (2)" of section 128, a Municipality may consolidate any two or more of such taxes which are imposed upon buildings or lands or both: (2) Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing any person of his liability hereunder or for the purpose of securing compliance with the provisions of section 129 or 130, the Municipality shall apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax.
<span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><b>138.</b> (1) For the purpose of assessing, levying or collection, but not for the purpose of imposing or granting exemption from, the taxes described in <b><sup>1</sup></b>"clauses (i) and (ii) of sub-section (1) and clause (vi) of sub-section (2)" of section 128, a Municipality may consolidate any two or more of such taxes which are imposed upon buildings or lands or both:<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(2) Provided that in any register or assessment list relating to a consolidated tax and used for the purpose of informing any person of his liability hereunder or for the purpose of securing compliance with the provisions of section 129 or 130, the Municipality shall apportion the consolidated tax amongst the several taxes comprised therein, so as to show approximately the amount assessed or collected on account of each separate tax. <br>