Education tax

87.-(1) There shall be levied, assessed, collected and paid in every school year an additional tax (to be called “the Education tax”) on all immovable property which is subject to immovable property tax at the rate of four per thousand in towns and of one and a half per thousand in villages on the capital value of such property.

(2) The Education tax shall be payable at the same time as the immovable property tax is payable and shall be paid, collected and recovered in the same manner as Government taxes are paid, collected and recovered.