Section 90 in Andhra Pradesh Municipalities Act, 1965
90. Property tax a first charge on property.
- The property tax on buildings and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any found, within or upon the same and belonging to the person liable to such tax. If the tax due in respect of a building or land under this section is not paid within the time specified therefor, it may be recovered in the first instance by distraint under the warrant of the Commissioner, and sale of movable property of the defaulter and if for any reason, the distraint or a sufficient destraint of the defaulter's movable property is impracticable, the tax may be recovered by attachment and sale of the said building or land in such manner as may be prescribed.
