Presentation of bill for taxes and other demands.

Recovery of Corporation's Claims

1. (1) When any amount

declared by or under the provisions of this Act or any other law to be recoverable in the manner provided in this Chapter or payable on, account of any tax now imposed or hereafter to be imposed within the limits of the City shall have become due, the Commissioner shall, with the least practicable delay, cause to be presented to any person liable for the payment thereof a bill for the sum claimed as due.

1. (2) Contents of bill.— Every such bill shall specify (a) the period for which, and (b) the property, occupation or thing in respect of which the sum is claimed, and shall also give notice of—
   • (i) the liability incurred in default of payment, and
   • (ii) the time within which an appeal may be preferred as hereinafter provided against such claim.