Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
47. Liability for payment of taxes of transferor who has not given notice
Feedback & supportEvery person who sells or transfers any taxable property continues to be liable for the payment of all taxes payable in respect of the property and for the performance of all other obligations imposed by this Act upon the owner of the property which become payable or are to be performed at any time before the notice of transfer as is required by section 19 has been given.
Subsection (1) does not affect the liability of the purchaser or transferee to pay the taxes in respect of such property or affect the right of the Comptroller to recover such taxes or to enforce any obligation under this Act.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;