Section 94(2) in Andhra Pradesh Municipalities Act, 1965
(2)(a)If any building in a municipality is demolished or destroyed, the owner shall, until notice thereof is given to the Commissioner, be liable for the payment of the property tax which would have been leviable had the building not been demolished or destroyed.(b)If such notice is given within the first two months of a half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building for that half-year.(c)If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of such sum not exceeding a half of the tax payable in respect of the building for that half-year as is proportionate to the number of days in that half-year succeeding the demolition or destruction, as the case may be.
