(1)

No refund of any property tax shall be claimable from the Commissioner, as aforesaid, unless notice in writing of the vacancy shall have been given by the person liable for the tax, or his agent, to the Commissioner.

(2)

No refund shall be paid by the Commissioner for any period previous to the day of the delivery of such notice.

(3)

When a vacancy continues from one-half year in respect of which property taxes are, under section 197 recoverable, into the next following half year, no refund of any property tax shall be claimable from the Commissioner as aforesaid on account of such continued vacancy unless notice thereof shall be given to the Commissioner as aforesaid within thirty days from the commencement of the said next following half year.