Amendment status not verified — confirm the current text below against the official source.
The Government shall prescribe the minimum and the maximum rates of- mum basic srty tax, iional basic (a) basic property tax for the building or lagd having regard to- b ./ lerty tax, etc. (i) the existing property tax t-' (ii) the value of the building and land ; and I * (iii) the use of the building; (b) additimal basic propcrty tax for *every building kith reference to its location ; 7- (c) additional basic property tax for every bpilding with reference to its type of construction 1 . -- - I (d) the aoncersion with regard to age of the building. 7,mina tion "--- 84.. (1) The basic property tax, the additional basic pro arty tax and the \sic pro- aoncesslon, if any, with regard to the age, for evary building or p and shall be deter- tax, addi- mined by the Council subject to the minimum and maximum rates prescribed by I basio pro- the Government under section 83. tax, eto.. . 'ouncil. (2) The Counail shall notify the rates determined under sub-section (1) aad suoh other particulars and in such manner as may be prescribed. (3) (i) (a) The basic property tax for every building shall relate to the carpet area of the bu~lding asd its usage : Provided that the carpet araa of any buildi~lg sha!l not include the open varandah, open court-yard or any other open spacje which 1s not enclosed. (b) The classification of the building, for the purpose of deciding the usage of any briilding shall be residential, commerc~al, industrial or any other classifica- tion as myy be prescribed. (ii) (a) The additiotlal basic property tax tor every building shall relate to focation and type of construction of the building. - -----"'a- -.. . -- .-- .- - - ' 1 1 ' . ( ' , --- - - - - - -- - -- - - - - *- I I - I * , I., . . .- .- , . -----I__--- _ _ - - _ , . --- TAMIL NADU' GOVERNMENT GAZETTE EXTRAORD?"~ARY 75 - . -- ---- -- - .-* -- -- 0' I - k (b) For the purpose of this clause, the location of the budding shall be classifled as follows :- (A) arterial'roads, bus-rode kbads leading to arterial roads and main roads : , (B) bus-route roads other than those specified in item (A) ; (C) roads and streets in primarily resideutial colonies. , - t (c) ,The type of construction of the building shall be classified into 1 -. , different groups as* folfows, ntqely :- . (A) thatched or8'tiled roof :; (B) reinforced concrete ceme'nt roof ; I , I * (C) reinforced concrete cement roof with mosaic or ceramic tiled flooring1 . I (D) granite and marble flooring and walls. (iii) A cpr,lc~ssion on the basic an< additional basic property tax shall bo I allo,wed in calculat~ng the property tax having regard to the age of the building In suoh manner as phay be prescribed. '