(3)Every person liable for the payment of taxes on any holding who transfers his title to or over such property, without giving notice of such transfer to the Board, as aforesaid, shall unless the Board at a meeting on the ground of hardship arising out of special circumstances, otherwise directs, continue to be liable for the payment of all such tax from time to time payable in respect of the said property until he gives such notice, or until the transfer shall have been recorded in the municipal books.
