Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided in this Act, the S ropertyS P’°Pe r ty t a x be levied on lands and buildings taxes/ 1® e a c h holding and shall consist of the following, namely:— » (a) a water-tax of such percentage of the rateable value of lands and buildings as the Corpora tion may deem reasonable for providing water supply in the city ; (b) a scavenging tax of such percentage of the rateable value of lands and buildings as the Corporation may deem reasonable for pro viding for the collection, removal and dis posal by municipal agency of all filth and polluted and obnoxious matter from latrines, urinals and cesspools and lor efficiently maintaining and repairing the municipal drains constructed or used for the reception or conveyance of such filth or polluted and obnoxious matter ; (c) a lighting tax of such percentage of the rateable value of lands and buildings as the Corporation may deem reasonable for pro viding for defraying the expenses necessary for the lighting cf the city ; (d) a general tax of not less than ten and not more than twenty-five per cent of the rateable value of lands and buildings ; pro vided that the Corporation may, when fixing the rate at which the general tax shall be levied during any year, determine that the rate leviable in lespect of lands ar.d buildings or portions of lands and buildings in which any particular class of trade or business is carried on shall be higher than the rate determined in respect of other lands and buildings by an amount not exceeding one half of the rate so fixed. Explanation.— Where any portion of a land or buil ding is liable to a higher rate, such portion shall be deemed to be a separate property for the purpose of municipal taxation. 102 Exemption