Presentation of bill

Presentation of bill:

1. (1) When a property tax becomes due on any land or building, the Chairman shall cause to be presented to the owner or the occupier thereof a bill for the amount due. Explanation: A bill shall be deemed to be presented under this section if it is sent by post under certificate of posting to the person liable for payment of the amount included in the bill, and in such case, the date borne on such certificate of posting shall be deemed to be the date of presentation of the bill to such person.
2. (2) Every such bill shall specify the particulars of the tax and the period for which it is due.