(1)There shall be constituted a Municipal Property Tax Committee in each Municipality consisting of the following members, namely :-(a)in the case of a Municipal Corporation, -(i)seven elected councillors to be elected by the councillors of the Municipal Corporation; and(ii)the Commissioner.(b)in the case of a Class the 'A' Municipal Council, -(i)five elected members to be elected by the members of the Municipal Council; and(ii)the Executive Officer.(c)in the case of a Class 'B' or Class 'C' Municipal Council or Nagar Panchayat,-(i)three elected members to be elected by the members of the Municipal Council or Nagar Panchayat, as the case may be; and(ii)the Executive Officer.(2)The term of the Municipal Property Tax Committee constituted under sub- section (1) shall be one year from the date of its constitution and the new Municipal Property Tax Committee shall be constituted before the expiry of the term of the existing Municipal Property Tax Committee :Provided that the existing Municipal Property Tax Committee shall continue to function till the constitution of the new Municipal Property Tax Committee:Provided further that an elected member shall not be eligible for election as member of the Municipal Property Tax Committee for more than two terms.(3)The Chairman of the Municipal Property Tax Committee shall be elected by its elected members from amongst themselves and he shall be eligible for re- election for one more term only.(4)The Municipal Property Tax Committee shall scruitinize the draft valuation list, the objections filed thereon under clause (b) of sub-section (1), and sub-section (3), of section 185 and determine the valuation :Provided that :-(a)before determining the valuation of any land or building in respect of which an objection has been filed, an opportunity of being heard either in person or through an authorized agent, shall be given to the person, who has filed objection.(b)where no objection has been filed under section 185 and the Municipal Property Tax Committee thinks it necessary to enhance the valuation, it may do so after giving a notice to the person concerned in such manner, as may be prescribed and after giving him an opportunity of being heard.(5)At the time of hearing under clause (a) or clause (b) of the proviso to sub-section (2) an officer of the Municipality shall remain present before the Municipal Property Tax Committee.(6)The procedure for hearing and disposal of objection shall be such, as may be prescribed :Provided that in the case of a Municipal Corporation and a Class 'A' Municipal Council, the Municipal Property Tax Committee can constitute itself into sub-committees consisting of not less than two elected councillors and Commissioner or his nominee in the case of a Municipal Corporation and two elected members and the Executive Officer or his nominee in the case of Class 'A' Municipal Council, for hearing and disposal of individual objections :Provided further that policy decisions shall be taken only at the joint sitting of the whole Municipal Property Tax Committee.(7)When the objections have been determined, the order in this behalf shall be recorded with the date in valuation register referred to in section 186 and a copy of the order shall be served within thirty days thereof on the person filing the objection in such form and in such manner, as may be prescribed.(8)When the valuation list has been determined, by the Municipal Property Tax Committee, a notice to that effect shall be published in the prescribed manner and a copy of the final valuation list shall be displayed in the office of the petitioner and at such other place or places as the petitioner may determine.(9)The Chief Officer of the Municipality shall thereupon make necessary entries in the valuation register referred to in Section 186.
