Owner's obligation to give notice of construction or re-construction or demolition of building

(1) If any building in the city is constructed or reconstructed, the owner shall give notice thereof to the Chief Commissioner, within fifteen days from the date of completion or occupation of the building whichever is earlier. (2) If any building in the city is demolished or destroyed, the owner shall, until notice thereof is given to the Chief Commissioner, be liable for the payment of the property tax for which he would have been liable had the building not been demolished or destroyed.