Section 988. Remedy of occupant for taxes paid by him

If a tax upon real
  property has been collected from any occupant, and any other  person  by
  agreement  or  otherwise  is liable to pay such tax or any part thereof,
  such occupant shall be entitled to recover the amount which such  person
  should  have  paid  or  to retain the same from any rent due or accruing
  from him to such person for the land on which the tax was paid.