Amendment status not verified — confirm the current text below against the official source.
A surcharge at such rate not less than 20 per cent and not exceeding 50 per cent of the total amount of the property tax imposed on a holding shall be levied if such holding is used wholly or in part for commercial, industrial or such other non-residential purposes as the Board of Councillors may, from time to time decide and the rate of surcharge shall form part of the property tax for the purpose of recovery.