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) If any area is included within a municipality 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 any property tax in respect thereof 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 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 preceding such date.
2. (2) If any area is excluded from a municipality the owner of every building or land in such area shall be entitled-
   • (a) if any date of such exclusion falls within the first two months of a half-year, to a remission of the whole of the property tax 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 not exceeding a half of the proportionate to the number of days in that half-year succeeding such date.
3. (3) No remission shall be granted under sub-section (2) in respect of any building or land unless an application for such remission is made to the Executive Officer within three months from the date of the exclusion of the area in which the building or land is situated.