Lawgist78Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
Notwithstanding that any land or building is owned by, or let to, two or more persons in severalty, the Chairperson shall for the purpose of assessing such land or building to property tax treat the whole of it as one property:
Provided that the Chairperson may, in respect of any land or building which was originally treated as one property but which subsequently passes on by transfer, succession or in any other manner to two or more persons who divide the same into several parts and occupy them in severalty, treat, subject to any bye-law made in this behalf, each such several part, or two or more of such several parts together, as a separate property and assess such part or parts to property tax accordingly.
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- 61 Rates of property tax
- 62 Premises in respect of which property tax is to be levied
- 63 Determination of rateable value of lands and buildings assessable to property tax
- 64 Charge for supply of water
- 65 Taxation of Union properties
- 66 Incidence of property tax
- 67 Apportionment of liability for property tax when the premises are let or sub-let
- 68 Recovery of property tax from occupiers
- 69 Property tax a first charge on premises on which it is assessed
- 70 Assessment list
- 71 Evidential value of assessment list
- 72 Amendment of assessment list
- 73 Preparation of new assessment list
- 74 Notice of transfers
- 75 Notice of erection of building, etc
- 76 Notice of demolition or removal of buildings
- 77 Power of Chairperson to call for information and returns and to enter and inspect premises
- 78 Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
- 79 Assessment in case of amalgamation of premises
- 80 Power of Chairperson to assess separately outhouses and portions of buildings
- 81 Power of Chairperson to employ valuers
