Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contain~ in ·any. judgment, deoree or order ~d':!~:.ion of a Court Qr Trib~f· di" arty dtlmt adt116tit)'; tllj f&t· or rat.e assessed or pur- r texee or :pprt_Wg. tit) ~ve peen a~sed b;fi a muniejpality. &<Itri the-~ lQflfdcipal ~!!~mi!ftttee lB'w or &Uy rUfee made t~reun4er O;D the b~S ~f i;he aapi."1 .,.8' of a, b'aild- :i. oertaio ing or land, as the cae'e liiay be, or oil. the basis of i:'irf.:f:t= of such eapi- ..... w. volu"" awl ini~,. call.,.~ "' -ero.i'111 th9 d ~ !1111• --before -the-oominenoom.ent;.._ -of-,tbia... -A~ aUll-.M. .0...ed to. have been invalidly a.sseued, imposed, collected or recoveted by rea&cin ?f the ~nt beipg. b11sed. on th• ""pital valu• cir th• ~ of b· .aiftlill •JM;, i"1I nm lodng· b'dsed on the annual letting value, of the building or land, as the case ma} bl!', itiid the i.mpoaition, Collection- and recovery of ·the tax Or rate. 90_ MB'l(lllil&B.d the ptbVisiods of th'.e rttlee tnade undet the relevant Jll~oiW. law wtd6r '9f'hidi:, the ~ or rate was so assessed shall be valid and shall be deemed alwa~ to have b&&o valid and ehall not be called ill q-1'-.!t oir ~ gi!ttlfud th\111 tbe asaessment of the tax or. ~te_o~.~~,,~ia ~ .. ~e ,Ol.P~~ val~, of the b~ or land, aa the case mll;r &, Ol' On the bUiil of & pe~ntage of such capital value waa-not authorisM· by la.w(alid;~ 1 im.y trft·dr i'fl'fM: aO alJSessed before the comroeneem&ot ot tbil· .tot atlll. -l•·tl!t ~·p<i!dd· j>t!ot ti> ,.&b commencement but not oollect:ed· or ~tdi'bMe8- llilMh·C6rftfh'ettdefb.elit!; tday be collected and reoovered in acoordanoe with the :relevant _mmiioipa.l law, and the rules made thereunder.