Section 83(5) in Tamil Nadu District Municipalities Act, 1920
(5)The municipal council may, by a general-resolution, exempt any building or land from the property tax-(i)if the annual value of the same does not exceed a sum specified in the said resolution, such sum not being greater than [one hundred and eighty rupees] [Substituted for the words 'eighteen rupees' by the Tamil Nadu District Municipalities (Amendment) Act 1990(Tamil Nadu Act 17 of 1990)]; and(ii)the proprietor does not own any other building or land assessed to the property tax and is not liable to profession or income-tax.]
