Amendment status not verified — confirm the current text below against the official source.
Keeping of municipal assessment list.— (1) The annual value fixed under this chapter shall be entered in one or more registers to be kept for the purpose, wherein shall also be recorded:— (a) the serial number of each set of premises; (b) the description of each set of premises; --65-- (c) the name and place of abode of the owner and the name of the occupier; (d) the amount of the evaluation; (e) the amount payable on account of the property taxes; (f) any exemption granted from payment of the said general taxes; and (g) such other particulars as the Commissioner may direct. (2) The particulars mentioned in sub-section (1) may be contained in as many registers as the Commissioner may determine, which shall together constitute the assessment list. (3) When the name of the owner or occupier of any premises is not known, it shall be sufficient to designate him in the said assessment list as "the owner" or "the occupier", as the case may be.