(1)If any land has been let to a tenant and such tenant has erected building upon the land, the tax on lands and buildings payable under clause (a) of section 69 in respect of that land and the building erected thereon, shall be primarily payable by the tenant. In case the tenant vacates the said building or land it shall be the liability of the owner to pay the said tax.Explanation. - The term 'tenant' includes any person deriving title to the land or building erected upon such land from the tenant whether by operation of law or by transfer inter vivos.
