Notice to be given to Municipality of all transfer of title of persons primarily liable to payment of property tax.

(1) Whenever the title to or over any building or land of any person primarily liable for the payment of property taxes on such property is transferred, the transferor shall within three months of the registration of the deed of transfer if it is registered, or if it is not registered within three months of its execution, or if no instrument is executed within three months of the actual transfer, give notice in writing of such transfer to the Municipality. (2) Every person primarily liable for the payment of tax on any immovable property who transfers his title to or over such property without giving notice of such transfer to the Municipality as aforesaid, shall, in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all such taxes from time to time, payable in respect of the said property until he gives such notice, or untill the transfer shall have been recorded in the Munincipalities books. (3) Nothing in this section shall be held to diminish the liability of the transferee for the said taxes or to affect the prior claim of the Municipality for the recovery of the taxes due on any immovable property.