(1)The following buildings and lands shall be exempt from the property tax:(a)places set apart for public worship, and either actually so used or used for no other purpose;(b)buildings used extensively for public worship;(c)Choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation is used exclusively for charitable purpose;(d)buildings recognised by the Government or registered with the Municipality under this Act and owned and occupied by educational institutions and used only for teaching and libraries open to public.(e)ancient monuments protected under the law relating to the preservation of ancient monuments applicable to the State for the time being in force, or part thereof, as are not used as residential quarters or as public offices;(f)burial and burning grounds included in the register kept at the office of the Municipality under section 486;(g)buildings or lands belonging to the Municipality;(h)such property of Government not being buildings, as may from time to time be notified by the Government; and(i)public building and places used for charitable purposes of sheltering the distitutes or animals.(j)[ Building with mud walls or roof thatched with leaves or light weight sheet and having a plinth; area of less than twenty Sq, metres; [Added by Act 14 of 1999. w.e.f. 24-3-1999.](k)Residential building constructed by a person who belongs to economically weaker section, using Government subsidy and having a plinth area of less than twenty Sq. metre.]Explanation. - The exemption granted under the section shall not extend to buildings and lands for which rent is realised by the owners thereof and to residential quarters attached to schools and colleges not being hostels or residential quarters attached to hospitals, dispensaries and libraries.(2)A Municipality may, with the previous sanction of the Government exempt any particular part of the Municipal area from the payment of the whole or a portion of the water and drainage tax or of the lighting tax on the ground that such area is not deriving full benefit from the water supply and drainage scheme or from the lighting system.(3)A Municipality may exempt any building or land from the whole or any portion of the sanitary tax if it is satisfied that the owner or occupier has made efficient and satisfactory arrangements for the daily removal therefrom of rubbish, filth and carcasses of animals.(4)[ xxx] [Omitted by Act 14 of 1999, w.e.f. 24-3-1999.](5)Notwithstanding anything contained in this Act or any other law for the time being in force, in the case of properties exempted from property tax under [sub section (1)] [Substituted 'sub-sections (1) and (4)' by Act 14 of 1999, w.e.f. 24-3-1999.], the Municipality shall be entitled to claim the cost of services covered by the service taxes.
