Apportionment of liability of taxes on lands and buildings when premises assessed are let or sub-let.

Apportionment of liability of taxes on lands and buildings when premises assessed are let or sub-let. (1) If any land or building assessed to taxed specified in section 91 is let and its rateable value exceeds the amount of rent payable in respect thereof to the person upon whom under the provisions of s. 97 the said taxes are leviable, that person shall be entitled to receive from his tenant the difference between the amount of the said taxes levied upon him and amount which would be leviable upon him if the said taxes were calculated on the amount of rent payable to him. (2) If the land or building is sublet and its rateable value exceeds the amount or rent payable in respect thereof to the tenant by his sub-tenant, or the amount or rent payable in respect thereof to a sub-tenant by the person holding under the sub-tenant, the 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 sub-tenant and the amount of taxes on lands and buildings which would be leviable in respect of the said land or building if the retable value thereof were equal to the difference between the amount of rent which such tenant of sub-tenant received 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.