151. (1) In a municipality other than one situated wholly or partly in a hilly tract when a building or land has remained vacant and unproductive of rent for ninety or more consecutive days during any year, the Municipality shall remit or refund so much of the tax of that year as may be proportionate to the number of days that the said building or land has remained vacant and unproductive of rent.
(2) When in any such municipality a building consists of separate tenements one, or more than one, of which has remained vacant and unproductive of rent for any such period as aforesaid, the Municipality may remit or refund such portion (if any) of the tax or installment as is prescribed by rule.
(3) Provided that no remission 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 Municipality, and that no remission or refund shall take effect for any period previous to the day of the delivery of such notice.
(4) The burden of proving the facts entitling a person to relief under this section shall be upon him.
(5) For the purposes of this section a building or land shall not be deemed vacant, if maintained as a pleasure resort or town or country house, or be deemed unproductive of rent, if left to a tenant who has a continuing right of occupation thereof, whether he is in actual occupation or not.