Functions of Board.

§12

Summary

Notwithstanding anything contained elsewhere in this Act or Functions any other law for the time being in force, the Board shall discharge of Board. the following functions, namely :- (a) To do audit of the assessment done by the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council for levying the property tax, on various categories of properties and to revise the assessment, if found necessary and to recommend action against concerned persons if it is found that misvaluation is done with mala fide intention or arbitrariness. (b) On a joint reference made by the Commissioner of a Municipal Corporation or the Chief Officer of a Municipal Council, as the case may be, and any property tax payer, to tender advice or to determine the terms of compromise in case of a dispute between the property tax payer and the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council, where both the parties want to amicably settle their dispute which may or may not be pending before any Court of law, for which the Board may charge fees as decided by the Board with the approval of the State Government. (c) As and when required by the Government to do so,- (i) to review the property tax system and suggest suitable basis for valuation of properties and assessment of property tax ; (ii) to design and formulate transparent procedure for ensuring quality and transparency in valuation or assessment process and facilitating disclosure of valuations for fair comparison of properties as well as inspection of the same for verification ; (iii) to recommend modalities for periodic revision of the property tax assessment. (d) To render such other advice on valuation of properties or assessment of property tax as the State Government may, from time to time, require the Board to do, considering their experience. (e) To discharge such other functions in the field of valuation or property tax assessment including development of expertise in valuation of lands and buildings. (f) To undertake directly or through any institution, training of officers and employees of Corporations and Councils as the State Government may direct or as the Board may consider necessary for carrying out the purposes of this Act. (g) To collect and record information concerning the property tax in the State. (h) To aid and advise the State Government on any other related matters referred to the Board by the State Government.

Notwithstanding anything contained elsewhere in this Act or Functions any other law for the time being in force, the Board shall discharge of Board. the following functions, namely :- (a) To do audit of the assessment done by the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council for levying the property tax, on various categories of properties and to revise the assessment, if found necessary and to recommend action against concerned persons if it is found that misvaluation is done with mala fide intention or arbitrariness. (b) On a joint reference made by the Commissioner of a Municipal Corporation or the Chief Officer of a Municipal Council, as the case may be, and any property tax payer, to tender advice or to determine the terms of compromise in case of a dispute between the property tax payer and the Commissioner of a Municipal Corporation or as the case may be, the Chief Officer of a Municipal Council, where both the parties want to amicably settle their dispute which may or may not be pending before any Court of law, for which the Board may charge fees as decided by the Board with the approval of the State Government. (c) As and when required by the Government to do so,- (i) to review the property tax system and suggest suitable basis for valuation of properties and assessment of property tax ; (ii) to design and formulate transparent procedure for ensuring quality and transparency in valuation or assessment process and facilitating disclosure of valuations for fair comparison of properties as well as inspection of the same for verification ; (iii) to recommend modalities for periodic revision of the property tax assessment. (d) To render such other advice on valuation of properties or assessment of property tax as the State Government may, from time to time, require the Board to do, considering their experience. (e) To discharge such other functions in the field of valuation or property tax assessment including development of expertise in valuation of lands and buildings. (f) To undertake directly or through any institution, training of officers and employees of Corporations and Councils as the State Government may direct or as the Board may consider necessary for carrying out the purposes of this Act. (g) To collect and record information concerning the property tax in the State. (h) To aid and advise the State Government on any other related matters referred to the Board by the State Government.

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