Section 83:
Demolition, etc., of buildings.
If any building is wholly or partly demolished or destroyed or
otherwise deprived of value, the Board may, on the application in writing of the owner or occupier, remit
or refund such portion of any tax assessed on the annual rateable value thereof as it thinks fit but no
remission or refund shall take effect in respect of any period commencing more than two months before
the delivery of such application.