s 18 Notice of chargeability to be given by property owners
18.—(1) Any person who owns any property the annual value of which is more than $18 and has not received a notice requiring the person to pay tax in respect of such property within 6 months from 1 January in each year must, within 14 days after the expiry of that period, or such extended time as the Chief Assessor may allow, give notice to the Chief Assessor of the person’s ownership of such property.[Act 33 of 2022 wef 04/11/2022] (2) On receipt of any such notice the Chief Assessor must, if the property in question has not been included in the Valuation List, serve on such person a notice requiring the person to make a return as provided in section 16(1). (3) Any person who without reasonable excuse fails or neglects to give such notice of chargeability or to furnish such return shall be guilty of an offence.