Amendment status not verified — confirm the current text below against the official source.
Preparation and publication of property tax register.- (1) The City Corporation shall maintain a property tax register in such manner as may be prescribed and which shall have details including but not limited to particulars such as a unique property tax identification number, nature of land/building, year of construction in case of building, name and address of the khatadar of the land/building, area, location, capital value, property tax demand for the year, details of arrears and any other such particulars in respect of buildings or lands or both. (2) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the City Corporation from time to time, permit such person to inspect the property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof. (3) The Commissioner or the authorised officer may issue a property tax certificate to every khatadar or occupier of building or lands, containing such details as may be prescribed including but not limited to the details of the ownership, Unique Property Identification Number, buildings or lands or both and the property tax payable in relation to such buildings or lands or both. (4) The above registers, property tax records and the certificates may be maintained and processed in electronic form in suitable databases using suitable software when so notified from time to time by the Commissioner of the City Corporation concerned and thereupon the said electronic database shall be the original records thereof and electronic processes be the valid processes for all the purposes of this Act.