Recovery of tax from tenants

Recovery of tax from tenants.--Where the tax is due from any person on account of any building or land and remains in arrear, it shall be lawful for the assessing authority to serve upon any person paying rent in respect of that building or land, or any part thereof to the person from whom the arrears are due, a notice stating the amount of such arrears of tax and requiring all future payments of rent (whether the same have already accrued due or not) by the person paying the rent to be made direct to the Assessing Authority until such arrears shall have been duly paid, and such notice shall operate to transfer to the Assessing Authority the right to recover, receive and give a discharge for such rent.