(3)Every person primarily liable for the payment of taxes on any land or building, who transfer his title to or over such property, without giving notice of such transfer to the Executive Officer, as aforesaid, shall unless the Municipality on grounds of hardship arising out of special circumstances otherwise directs, in addition to any other liability which he incurs through such neglect, continue liable for the payment of all such rates 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.
