Section 127 · Partial remission in respect of property remaining unoccupied

(1) Where any building or land the tax whereof is payable by the year, or in respect of which a special sanitary tax is payable by the year or by instalments, has remained vacant and unproductive of rent throughout the year or portion of the year for which such tax is leviable, or throughout the period in respect of which any instalment is payable, the Council shall remit or refund not more than one half of the amount of the tax or instalment of the tax, as the case may be: Provided that, no such remission or refund shall be granted unless notice in writing of the fact of the building or land being vacant and unproductive of rent has been given to the Chief Officer, and that no remission or refund shall take for period previous to the day of the delivery of such notice. (2) Where any such building or land as aforesaid— (a) has been vacant and unproductive of rent for any period of not less than ninety consecutive days, or (b) consists of separate tenements one or more of which has or have been vacant and unproductive of rent for any such period as aforesaid, or (c) wholly or in great part demolished or destroyed by fire or otherwise deprived of value, the Council may remit or refund such portion, if any, of the tax or instalment as it may think equitable. (3) The burden of proving the facts entitling any person to claim relief under this section shall be upon him. 1[