Real Property Tax (Amendment) Act, 2013 (No. 29 of 2013).

This Act amends the Real Property Tax Act by adding a new section 19A on the liability of a mortgagee in respect of commercial property: Where a tax or surcharge in respect of property used for commercial purposes, and mortgaged under a deed of mortgage executed before or after the coming into operation of this section, remains unpaid for a period in excess of ninety days the m01tgagee of the commercial property shall pay all taxes or surcharges owed in respect of the property.