244.19. No debtor may cause any part of the surtax to be borne, directly or indirectly, by the occupant of part of a unit of assessment which does not constitute separate premises which are required to be entered on the comprehensive schedule of a property assessment roll, under the first three paragraphs of section 69, regardless of whether a comprehensive schedule, or an abridged schedule provided for in the fourth paragraph of the said section, is included on the roll of the municipality concerned.
1991, c. 32, s. 128; 1992, c. 53, s. 12; 1999, c. 40, s. 133.