Section 223(3) in The Orissa Municipal Corporation Act, 2003
(3)The Commissioner shall give notice fixing the place, time and date, being not less than thirty days of the preparation of the assessment list as aforesaid, when the annual value of any land or building entered in the assessment list shall be considered, and, in all cases in which any land or building is, for the first time, assessed, he shall also give a notice thereof in writing to the owner or the occupier of such land or building, as the case may be, and shall also specify in the notice the place, time and date, being not less than thirty days of such notice, when such annual value shall be considered.
