CLXXXUnoccupied Premises to be included in the Rates; and if the Premises are afterwards occupied, a Portion of Rates to be paid.
When any Property in respect of which any Person is liable to be assessed as Occupier to any Rate under the Provisions of this or the special Act, or any Act incorporated therewith, other than the Sewer Rate, is unoccupied at the Time of making any such Rate, the Commissioners shall in every such Case include such Property in the said Rate, describing it in the Column appropriated to the Name of the Occupier as being " empty;" and if any Person afterwards occupy such Property during any Part of the Period for which such Rate was made, the Commissioners shall insert in such Rate the Name of such Occupier, and collect from such Occupier or from the Owner, if he be liable to pay the same, a Portion of the said Rate proportioned to the Time during which such Person occupies such Property, and every such Person shall thereupon be deemed to all Intents and Purposes to be properly rated; and all such Rates may be collected and recovered from the Person liable to pay the same under the Provisions of this or the special Act in the same Manner as other Rates made payable thereunder: Provided always, that any Person whose Name is so inserted in such Rate, and such Owner as last aforesaid, may appeal against such Rate to the Justices at Special Sessions, or to the next Quarter Sessions holden after such Insertion of his Name as aforesaid admitting of such Appeal, in the same Manner as he might have appealed if named in the Rate: Provided also, that, except as aforesaid, no Rate other than the Sewer Rate shall be payable by any Person in respect of unoccupied Premises.