Remission of tax in areas included or excluded in the middle of a halfyear

(1) If any area is constituted into or included within, a municipality, the person primarily liable for the property tax assessed on every building or land in such area shall --

1. (a) if the date of such constitution or 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
2. (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.

1. (2) If a municipality is abolished or if any area is excluded from a municipality, the owner of every building or land in such are a shall be entitled-
   • (a) if the date of such abolition or 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 (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.
2. (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 Commissioner within three months from the date of the abolition of the municipality or the exclusion of the area in which the building or land is situated.