145. Taxes on lands and buildings to be a first charge on premises.
- The taxes due under this Act in respect of any land or building shall, subject to the provisions of section 181, be a first charge, -(a)In the case of any land or building held immediately from the Government, upon the interest in such land or building of the person liable for such taxes and upon the goods and other movable properties, if any, found within or upon such land or building and belonging to such person; and(b)In the case of any other land or building, upon such land or building and upon the goods and other movable properties, if any, found within or upon such land or building and belonging the person liable for such taxes.
