Amendment status not verified — confirm the current text below against the official source.
(1) Where a tax on buildings or lands or both is imposed, the [Municipality]2 shall cause an assessment list of all buildings or lands or both [in the municipal area or any part thereof to be prepared from time to time]1 containing – (a) the name of the street or mohalla in which the property is situated; 256 (b) the designation of the property, either by name or by number sufficient for identification; (c) the names of the owner and occupier, if known; (d) the annual letting value or other particulars determining the annual value; and (e) the amount of the tax assessed thereon. (2) For the purpose of making such assessment list, the [Municipality]2 may, from time to time appoint, with or without remuneration, any person or persons, whether members or not and the persons or persons so appointed may, for such purpose make an inspection of any property concerned.