Real Property Tax (Amendment) Act, 2013 (No. 29 of 2013).
An Act to amend the Real Property Tax Act.
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LEX-FAOC144621
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This Act amends the Real Property Tax Act by adding a new section 19A on the liability of a mortgagee in respect of commercial property: Where a tax or surcharge in respect of property used for commercial purposes, and mortgaged under a deed of mortgage executed before or after the coming into operation of this section, remains unpaid for a period in excess of ninety days the m01tgagee of the commercial property shall pay all taxes or surcharges owed in respect of the property.
Amends: Real Property Tax Act (Cap. 375). (2009)