Apportionment of responsibility for property tax when the premises assessed are let or sub-let.

Infrastructure1973318 of 312 sections available1 chapters

Statutory text

(1) If any premises assessed to any property tax are let, and their annual value exceeds the amount of rent payable in respect thereof to the person from whom, under the provisions of section 135, the said tax is leviable, the said person shall be entitled to receive from his tenant the difference between the amount of the property tax levied from him and the amount which would be leviable from him if the said tax were calculated on the amount of rent payable to him.
(2) If the premises are sub-let and their annual value exceeds the amount of rent payable in respect thereof to the tenant by his sub-tenant, or the amount of rent payable in respect thereof to a sub-tenant by the person holding under him, the said tenant shall be entitled to receive from his sub-tenant or the sub-tenant shall be entitled to receive from the person holding under him, as the case may be, the difference between any sum recovered under this section from such tenant or subtenant and the amount of property tax which would be leviable in respect of the said premises if the annual value thereof were equal to the difference between the amount of rent which such tenant or sub-tenant receives and the amount of rent which he pays.
(3) Any person entitled to receive any sum under this section shall have, for the recovery thereof, the same rights and remedies as if such sum were rent payable to him by the person from whom he is entitled to receive the same.

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