(1) The betterment contribution due on any property shall, subject to the prior claim thereon of the State Government, be a first Power to levy betterment contribution.
Principles for calculating betterment contribution.
Assessment and collection of betterment contribution.
������ ���� � ��� �TOWN IMPROVEMENT �� charge on it and shall be paid by its owner in half-yearly installments of one-half of the amount fixed for the year.
(2) (a) The State Government may, make rules for the assessment and collection of the betterment contribution and, subject to such rules and the provisions of sections 87, 95, 99, 100, 100-A and 101 of the Municipal Act, with such adaptations as are necessary to render these provisions consistent with those of this Act, it shall be assessed and collected in the same manner as if it were a tax imposed by a committee in respect of immovable property.
(b) The lands and buildings exempted from committee or State taxation shall also be exempted from any betterment contribution.