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| (1)
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For the purpose of obtaining a partial remission
or refund of tax, the owner of a building composed of separate
tenements may request the Chairperson, at the time of the assessment
of the building, to enter in the assessment list, in addition
to the rateable value of the whole building, a note regarding
any detail of the rateable value of each separate tenement.
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| (2)
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When any tenement, the rateable value of which
has been thus separately recorded has remained vacant and unproductive
of rent for sixty or more consecutive days, such portion of any
tax assessed on the rateable value of the whole building shall
be remitted or refunded as would have been remitted or refunded
if the tenement had been separately assessed.
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