(1) An assessment list for the purpose of levying the tax shall be prepared ward wise/circle wise/area wise in Form-I.
(2) For the purpose of assessing the amount of the tax payable in respect of any building or land or both, assessor may -
(a) enter upon or into, to inspect and measure any building or land or both, and;
(b) make enquiries from the people living in neighbourhood and examine the previous record of the Municipality or other local authority in relation to such building or land or both, if necessary.
(3) When the name of the person primarily liable for the payment of tax cannot be ascertained, it shall be sufficient to designate him in assessment list and in any notice which it may be necessary to serve upon him as the holder of the building or land or both, without any further description.
(4) Where any building or land or both liable as a whole to payment of the tax is composed of separate tenements, the assessor may, upon the request of the owner of any such tenement, determine the tax for each such tenement separately and assess the amount of tax payable in respect thereof.