Refund of tax on unoccupied immovable property.

1. (1) When any land or building or any portion of a building treated as a separate property for the purpose of

assessment under any provision of this Act has been vacant an unproductive of rent for a period of at least sixty consecutive days, the Commissioner shall refund three-quarters of the property

119[taxes] proportionately to the period during which the land or building has been vacant and unproductive of rent. Such a refund shall be granted proportionately for the number of months the land or building is vacant, each complete consecutive period of thirty days being reckoned as one month.

1. (2) The burden of proving the facts entitling any person to claim relief under this section shall lie upon him.
2. (3) For the purpose of this section any building reserved by its owner for his own occupation whenever required, shall be deemed to be occupied whether it is actually occupied by such owner or not.
3. (4) No such refund shall be granted unless notice in writing of the circumstances under which it is claimed has been given to the Commissioner within three months of the beginning of the period for which a refund is claimed.
4. (5) In no case shall any such refund be permitted unless the total sum demanded by way of all taxes on the property concerned has actually first been paid up to the end of the period for which the concession is claimed.