Section 214 in The Orissa Municipal Corporation Act, 2003
214. Unit of assessment.
(1)Every building together with the land appurtenant thereto shall be assessed as a single unit :Provided that where portions of any building together with the land appurtenant thereto are separately owned so as to be entirely independent and capable of separate enjoyment notwithstanding the facts that access to such separate portions is made through a common passage or a common stair case, such separately owned portions shall be assessed separately.(2)All lands or buildings, to the extent they are contiguous or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act :Provided that if such land or building is subdivided into separate shares which are not entirely independent and capable of separate enjoyment, the Commissioner may on application from the owners or co-owners, apportion the valuation and assessment of such land or building among the co-owners according to the value of their respective shares, treating the entire land or building as a single unit.(3)Each residential unit with its percentage of the undivided interest in the common areas and facilities constructed or purchased and owned by or under the control of any housing co-operative society registered under any law regulating co-operative housing for the time being in force, shall be assessed separately.(4)Each apartment and its percentage of the undivided interest in the common areas and facilities in a building within the meaning of any law regulating apartment ownership for the time being in force, shall be assessed separately.(5)Notwithstanding any assessment made before the commencement of this Act, the Commissioner may, on his own or otherwise, amalgamate or separate, as the case may be, lands or buildings or portions thereof so as to ensure conformity with the provisions of this section.(6)If the ownership of any land or building or a portion thereof is subdivided into separate shares, or if more than one land or building or portion thereof comes under one ownership by amalgamation, the Commissioner may, on an application from the owner or the co-owners, as the case may be, separate, or amalgamate, such lands or buildings or portions thereof so as to ensure conformity with the provisions of this Section.(7)The Commissioner shall, upon an application made in this behalf by an owner, lessee, sub-lessee or occupier of any land or building and upon payment of such fee as may be determined by the Corporation by regulations, furnish to such owner, lessee, sub-lessee or occupier, as the case may be, information regarding the apportionment of the property tax on such land or building among the several occupiers of such land or building for the current assessment period or for any preceding assessment period:Provided that nothing in this Sub-section shall prevent the Corporation from recovering any arrear dues on account of property tax from any such person.
