- (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.
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Section 119