77. Power to require entry in assessment list of details of buildings.-
For the purpose of obtaining a partial remission or refund of tax the owner of a building composed of separate tenements may request the [Board] [Substituted by Act 24 of 1936, s.69, for "Cantonment Authority"], at the time of the assessment of the building.to enter in the assessment list, in addition to the annual value of the whole building, a note recording in detail the annual value of each separate tenement.When any tenement, the annual value of which has been thus separately recorded, has remained vacant and.unproductive of rent for [sixty] [Substituted by Act 24 of 1936 s. 36 for "ninety"] or more consecutive days [* * *] [The words "during any year" were omitted by Act 24 of 1936, Section 36] portion of [any tax assessed on the annual value of the whole building] [Substituted by Act 26 of 1927 s.11 for "the tax payable in respect of that year on the whole building" ] [* * *] [The words "and payable in respect of that year" were omitted by Act 24 of 1936 s.30. ] shall be remitted or refunded as would have been remitted or refunded if the tenement had been separately asssessed.
