Remission of tax in areas included or excluded in the middle of a half-year

Remission of tax in areas included or excluded in the middle of a half-year.—

1. (1) Where any area is included within a municipal area the owner of every building or land in such area shall -
   • (a) if the date of such inclusion falls within the last two months of a half-year, not be liable to pay property tax in respect for that half-year; and
   • (b) if such date falls within the first four months of a half-year, be entitled to a remission of so much tax not exceeding half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year preceding such date.
2. (2) Where any area is excluded from a municipal area, the owner of every building or land in such area shall be entitled-
   • (a) if the date of such exclusion falls within the first two months of a half-year, to a remission of the whole of the property tax payable in respect thereof for that half-year; and
   • (b) if such date falls within the last four months of a half-year, to a remission of so much tax not exceeding a half of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year succeeding such date.
3. (3) No remission shall be granted under sub-section
4. (2) in respect of any building or land unless an application in writing for such remission is made to the Secretary within three months from the date of exclusion of the area in which the building or land is situated.