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(1)A local authority providing land for allotments may, with respect to any assessment imposed and levied by such local authority, resolve, and with respect to any assessment imposed and levied by any other authority, by notice to that authority, require, that the local authority providing the land shall, with respect to such assessment, be deemed to be the occupiers of the land, notwithstanding that the land or part thereof may be let, and in such case that local authority shall for the purposes of such assessment be deemed to be the occupiers of the land until the resolution is revoked, or the notice is withdrawn, as the case may be.
(2)The foregoing subsection shall apply to an association providing land for allotments with respect to any assessment in like manner as it applies to a local authority so providing land with respect to an assessment imposed and levied by another authority, if at the request of the association the authority by whom the assessment is imposed and levied agree that it shall so apply.
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