116. Notice to be given to Municipality of all transfers of title by persons primarily liable to payment of taxes on building or lands.
(1)Whenever the title of any person primarily liable for the payment of a tax imposed on a building or land or both, is transferred, the person whose title is so transferred and the person to whom the same shall be transferred shall give notice of such transfer in writing to the Municipality.(2)In the event of the death of any person primarily liable as aforesaid the person to whom the title of the deceased is transferred as heir or otherwise shall give notice of such transfer to the Municipality.
