37A.
| (1) Where any building, other than a building containing furniture, is or remains unoccupied for any period, a Village Council may allow for that period a proportionate remission of the amount due on that building in respect of the assessment tax. |
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| (2) Where any building containing furniture is registered with a Village Council as a building intended to be let furnished, or as a building not intended to be permanently occupied, and the building remains unoccupied, for any period the Council may allow for that period a proportionate remission of one-half of the amount due on that building in respect of the assessment tax. |
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| (3) The period for which remission may be allowed under subsection (1) or subsection (2) in respect of any building shall-
| | (i) commence on the date on which written notice is received by the Council to the effect that the building is unoccupied ; and | | |
| | (ii) end on the date on which the building is re-occupied : | | |
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| (4) Every person who gives notice under subsection (3) that any building is unoccupied, shall specify in the notice the address to which any communication may be sent to him by the Council for the purposes of this section. |
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| (5) Where any question arises as to the period during which any building is or remains unoccupied, the decision of the Council thereon shall be final; notice of such decision shall be sent by post to the address specified in the notice relating to that building. |
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Sri Lanka Consolidated Acts