Section 72: Description and class of property tax.

The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000

[72. Description and class of property tax. ––(1) Unless exempted under this Act or any other law for the time being in force, property tax shall be levied on all lands and buildings or vacant lands or both situated within the municipal area.

(2) The property tax shall be levied at such percentage not exceeding fifteen per cent of the taxable annual value of land and building or vacant land or both, as the Government may, by notification, from time to time specify.

Where this provision sits

Act	The Jammu and Kashmir Municipal Act, 2000
Section	72
Marginal note	Description and class of property tax.
Jurisdiction	Union territory of Jammu and Kashmir
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

substituted, S.O. 3466 of 2020. Sections 72 to 80 substituted by S.O. 3466 of 2020.

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