Incidents of property tax.

(1) On failure to recover any sum due on account of property tax from the owner such, sum shall, without prejudice to any other action that may be taken under this Act, be recovered from the occupier of the land or buildings and such occupier from whom the tax has been recovered shall be entitled to reimbursement by the owner or adjustment against the rent payable by him. (2) If any amount of tax is paid on or before the due date of payment, the Municipality may grant such rebate not exceeding 10 % of the amount of tax as may be determined by the municipality.