Section 212 in The Orissa Municipal Corporation Act, 2003
212. Determination of annual value of building where a land is exempted from property tax.
- Where any land is exempted from property tax under any law for the time being in force, the annual value of any building erected on such land, which is in existence for more than one year and is not entitled to any exemption from such tax under this Act or any other law for the time being in force, shall be determined separately for the purpose of levy of tax in accordance with the provisions of this chapter.
