(1) The property tax shall be levied every half-year and shall, save as otherwise expressly provided in prescribed manner under the rules, be paid by the owner of the assessed premises within 30 days after the commencement of the half-year, duly ascertaining the tax payable from the website. The tax-payers shall be entitled for a rebate on [Act No. 11 of 2019] 85 property tax as prescribed under the rules, if there are no arrears and if the tax for the entire financial year is paid before 30th April of the year, notwithstanding the service of a bill or demand notice.
(2) The tax-payer if commits a default to pay the tax by the end of June and by the end of December for the first and second half year respectively, the municipality shall levy a simple interest at the rate of 2% per month The commissioner after giving a notice to the defaulted owner or occupier disconnect the services to the premises.
(3) An Additional rebate, as prescribed under the rules shall also be allowed in respect of properties which have undertaken both recycling of waste water and rain water harvesting structures and in respect of properties which have installed solar heating and lighting system according to rules prescribed thereunder.
(4) Whenever, tax is levied for the first time or there is an increase in tax, the Commissioner, shall serve Notice to the property owner, giving opportunity to submit grievance within (30) days of notice, if any. For the payment of tax every year, the Commissioner shall inform the public about requirement of payment of tax through multimedia in the beginning of every half-year and also send SMS alerts through registered mobile numbers and in such cases issue of notices can be dispensed with.