(1)The Chief Officer of a Municipality shall, for the purpose of preparing the draft valuation list of all lands or buildings in any ward or part thereof in the Municipality and ascertaining the person primarily liable for the payment of any tax on such land or building by a public notice, require the owner or the occupier on such lands or buildings or part thereof to furnish, within such period as may be specified in the public notice, a return in such form, containing such particulars and in accordance with such procedure, as may be prescribed.
