Section 2(33) in The Himachal Pradesh Municipal Corporation Act, 1994
(33)"public street" shall mean any street -(i)heretofore levelled, paved, metalled, channelled, sewered or repaired out of municipal or other public funds unless before such work was carried out there was an agreement with the proprietor that the street should not thereby become a public street or unless such work was done without the implied or express consent of proprietor; or(ii)Which under the provisions of Section 182 is declared by the municipality to be or under any other provisions of this Act become, a public street;[(33-a) 'ratable value' shall mean, - [New Clause (33-a) inserted vide Act No. 33 of 2011.](a)In the case of land, the ratable value shall be based upon per square metre of the actual area of land multiplied by the unit area rate of tax and relevant factors prescribed for the particular zone and in the case of building, the ratable value shall be based upon per square metre of plinth area multiplied by unit area rate of tax and relevant factor prescribed for the particular zone;(b)for levy of tax on lands and buildings, the entire municipal area shall be divided into different zones and each zone shall have relevant factors having different values;(c)for the purpose of determination of unit area tax, there shall be five factors i.e (i) location (ii) occupancy (iii) age of building (iv) use of building and (v) type of structure. Each factor shall have different value for different zone as may be determined by the municipality, from time to time; and(d)the mode for levy, calculation and assessment of tax as per provisions of this Act, which relates to the classification, usages of the buildings, or apportionment of buildings, or vacant land and open spaces forming part of the land and building shall be prescribed by bye-laws:Provided that annual deduction of ten per cent on the ratable value of building shall be allowed on account of repair and maintenance expenses necessary for the maintenance of the building and a rebate of ten percent shall also be allowed on the amount of tax, in case the amount of tax specified in the bill is paid within fifteen days from the date of receipt of such bill, however, this rebate shall not be applicable in the case of defaulters who are in arrear of tax.]
