Section 109: Where it is shown to the satisfaction of the Assessment

Committee that any building or any part thereof on any assessed premises has been demolished or removed during any financial year, the Assessment Committee shall, on the application of the person who has paid the amount of the rate payable in respect of such premises, order to be refunded to that person such proportion of the amount paid as the Assessment Committee may deem fit having regard to all the circumstances: Provided that, in the case of a demolition or removal otherwise than by order of the Rural Area Council or under section 28 of the Freetown Improvement Ordinance, as applied under the Freetown Improvement (Extension) Ordinance, the owner of such premises has within fourteen days of such demolition or removal given notice in writing thereof to the Assessment Committee.