Amendment status not verified — confirm the current text below against the official source.
Taxes on building and unconverted land or converted land but unapproved layout in a revenue land.- (1) The Grama Panchayath may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of Model building bye-laws or unconverted land or converted land but unapproved layout in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior to the date of inception of this provision, except for the building constructed illegally on the Government land, forest land, land belonging to any local body, any statutory body or an organization owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Grama Swaraj and Panchayath Raj (Amendment) Act 2025: 243 Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force. (2) The Senior Panchayath Development Officer or Panchayath Development Officer shall maintain a record as specified in sub-section (1), which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section.”