Amendment status not verified — confirm the current text below against the official source.
[(1) Subject to the other provisions contained in this Act, there shall be charged a tax (hereinafter referred to as "building tax") based on the plinth area at the rate specified in the Schedule-I on every building, the construction of which is completed on or after the appointed day.] [(1A) in the case of green building as defined in clause (xviiia) of Section 2 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) and clause (18a) of Section 2 of the Kerala Municipality Act, 1994 (20 of 1994) the building tax shall be levied at the rate of fifty per cent of the rate of building tax as specified in Schedule 1.] [(2) In the case of any building, the construction of which is completed prior to the appointed day but the assessment of which has not been initiated or completed or against which appeal or revision has been filed, building tax shall be assessed on the basis of the plinth area at the rate specified in the Schedule.] (3) Where any major repair or improvement is made on or after the appointed day to a building constructed before the said date building tax shall be payable at the rate referred to in sub-section (1) on the additional plinth area of the building resulting from such repair or improvement. (4) Where the plinth area of the building, the construction of which is completed after the appointed day is subsequently increased by new extensions or major repair or improvement, building tax shall be computed on the total plinth area of the building including that of the new extension or repair or improvement and credit shall be given to the tax already levied and collected, if any, in respect of the building before such extension, or repair or improvement. (5) Where there are out-houses, garages or other structures appurtenant to the building for the more convenient enjoyment of the building, the plinth area of such structure shall be added on the plinth area of the main building and the building tax assessed accordingly: [Provided that the plinth area of a garage or any other erection or structure appurtenant to a residential building used for the purpose of storage of firewood or for any non-residential purpose shall not be added on the plinth area of that building.] (6) The building tax shall be payable by the owner of the building. Explanation.-- For the purposes of this Act, the construction of a building shall be deemed to have been completed when it is ready for occupation or has been actually occupied, whichever is earlier.] Substituted by Act 3 of 1992, published in K.G.Ext. No. 415 dt. 01/04/1992 (w.e.f. 10/02/1992). Substituted by Act 7 of 2020, published in K.G.Ext. No. 2054 dt. 11/09/2020 (w.e.f. 01/04/2020). Inserted by Kerala Finance Act, 2021 (Act 8 of 2021) w.e.f. 10/06/2021. Substituted by the Kerala Finance Act, 1993 (Act 13 of 1993), published in K.G. Ext. No. 787 dt. 29/07/1993 (w.e.f. 01/04/1993). Added by the Kerala Finance Act, 1993 (Act 13 of 1993) (w.e.f. 01/03/1993).