(1) The Property tax shall be levied and collected on vacant land which are not used either for agricultural purposes, and are not occupied by, or adjacent and appurtenant to buildings, at the time of construction or registration as a one-time payment, subject to rates prescribed by the Government from time to time on capital value of the land by the Municipality.
(2) The land owner shall obtain no-due certificate with respect to vacant land tax before initiating any construction.
Taxon demolished buildings.
Levy of property tax on Vacant Land.
84 [Act No. 11 of 2019] Recovery of service charges from the properties of Union of India.
Power of the Commissioner or any authorized officer to call for information and to enter upon premises.
Property Tax when payable.
(3) From the date of commencement of this Act, the Commissioner shall make an inventory of all the vacant lands within six months in the Municipal area and levy tax in accordance with this Act.
(4) The Property tax is leviable in respect of a land which is otherwise capable of being built upon i.e. where construction is permissible.
(5) The levy of property tax on vacant land shall be exempted in respect of all lands/usages belonging to or under the control of the Government in Municipality.
98. The Municipality shall levy service charges on properties of Union of India and its departments at the rate of 75%, 50% or 33 1/3% of property tax leviable, depending on the availability of municipal services at full or partial or nil services respectively and collect accordingly.
99. The Commissioner or any other person authorized by him on behalf of the Municipality may enter, inspect, survey and measure such buildings or lands after giving reasonable notice to the owner or occupier. During inspection of any premises, any Woman Officer of the Municipality, as authorized by the Commissioner, shall be accompanied. The Commissioner may call on the owner or occupier of any land or building to furnish such information as may be required and the owner or occupier thereof shall comply with it and make a true return to the best of his knowledge.