Section 85(3)(a) in Andhra Pradesh Municipalities Act, 1965
(a)Save as otherwise provided in clause (b), the council shall, in the case of lands which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to building, levy these taxes, at such percentages of the capital value of the lands or at such rates with reference to the extent of the lands as may be fixed by the council;