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Section 119

Liability for Payment of Taxes on Buildings Or Lands to Continue in Absence of a Notice of Transfer

- (1) Every person primarily liable for the payment of the tax imposed on a building or land or both, who transfers his title thereto without giving notice of such transfer to the Municipality as aforesaid, shall continue to be liable for the payment of all taxes from time to time payable in respect thereof until he gives such notice, or until the transfer shall have been recorded in the register of the Municipality. (2) Nothing in this section shall be held to diminished the liability of the transferee for the said tax or to affect the prior claim of the Municipality on the premises conferred by section 140, for the recovery of the tax due thereupon.