Incidence of taxes on lands and buildings

1. (1) The taxes on lands and building shall

be partially leviable upon the owner and in the absence of owner, it shall be leviable and

recovered from the occupier including tenants.

1. (2) The assessment, levy and payment of tax on land and building shall not in any manner

confer any right, title or interest in the property upon either on the owner or the

occupier and shall not be a proof of the fact that the building or premises is authorized one and further that any building or premises or part thereof which is erected in contravention of the provisions of this Act, regulations or bye-laws made thereunder, shall not be considered for regularization by virtue of being assessed to tax on lands and buildings under the provisions of this Act.