Section 144 in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
144. order before the tribunal.
Description and class of tax on buildings or land or both.-(1) A tax onbuildings or land or both shall be levied by the Corporation, by way of a resolution, atsuch rates not exceeding, ten percent of the taxable annual value,-(a)for residential buildings,-(b)for commercial buildings(c)for vacant land(2)The rate of tax on buildings or land or both determined by theCorporation by resolution under sub section (1) shall stand enhanced every yearby five percent.(3)The tax on buildings or vacant land or both shall be paid by theowners of such property. The tax on buildings or vacant lands or both shall besubject to the prior payment of the land revenue, if any, due thereon to theGovernment as a first charge upon the said buildings or vacant lands or both andupon the movable property, if any, found within or upon such buildings or landsand belonging to the person liable to such tax.(4)Notwithstanding anything contrary contained in this Act, subject tosuch exemptions provided under this Act and such rules as may be prescribed,the property tax of all buildings or vacant lands or both situated within the city ofBruhat Bengaluru Mahanagara Palike area shall be levied every year in thefollowing manner.(5)The property tax shall be levied by the Bruhat Bengaluru MahanagaraPalike by resolution passed at such percentage not not more than ten percent ofthe taxable annual value of a building, vacant land or both. The taxable annualvalue of a building, vacant land or both shall be calculated by multiplying thecorresponding “unit area value” with the total built-up area of a building, vacantland or both for ten months, minus depreciation of three percent per yeardepending on the age of a building.Explanation.- For the purpose of this section, “Unit Area Value” means anaverage rate of expected returns from the property per sq.ft., per monthdetermined by the Chief Commissioner, Bruhat Bengaluru Mahanagara Palike onthe basis of the average market rate determined through mass appraisal methodor real estate market information or any other reliable source or combination ofthese sources that he may considers it as sufficient and reasonable having regardto the location, type of construction of the building, nature of use to which thevacant land or building is put, area of the vacant land, built-up area of thebuilding, age of the building, parking area of vehicles in non-residential buildingwhere it is charged and such other criteria as may be prescribed. Different ratesmay be determined for different area or street by classifying into zones, differentnature of use to which the vacant land or building is put and for different class ofbuildings and vacant lands:Provided that, no such “unit area value” shall come into force unless it ispreviously published in the official Gazette for the information of the personslikely to be affected and an opportunity is provided to make representation orsuggestions, if any, in this regard:Provided further that, the land appurtenant to a building to the extent notexceeding thrice the area occupied by such building shall be exempted from the
