Amendment status not verified — confirm the current text below against the official source.
(1) When a [Municipality] desires to impose a tax, it shall, by special resolution, fram proposal specifying-- 253 (a) the tax, being one of the taxes described in sub-section (1) of section 128, which it desires to impose; (b) the persons or class of person to be made liable and the description of property or other taxable things or circumstances in respect of which they are to be made liable, except where and in so far as any such class or description is already sufficiently defined under clause (a) or by this Act; regional (c) the amount or rate leviable from each such person or class of persons;