Section 220 in The Orissa Municipal Corporation Act, 2003
220. Periodic assessment.
- The Commissioner shall, having regard to the recommendations under Section 205 of the Corporation Valuation Committee relating to classification of lands and buildings into different groups and fixation of values per unit area of such lands and buildings, cause a general valuation of all lands and buildings in the Corporation area in accordance with the provisions of this chapter as soon as possible after the constitution of a new Corporation area and at periodic intervals in the case of all other Corporation areas so as to ensure that there is a revision of such valuation of all lands and buildings at the expiration of successive period of five years :Provided that it shall be lawful to divide the Corporation area into groups of wards so that periodic assessment at the interval of five years may take place in each such group instead of in the entire Corporation area at a time :Provided further that the annual value of any land or building situated in the Corporation area, which has been determined earlier and is in force on the date of commencement of this Act, shall remain in force, and shall be deemed to be the annual value for the purpose of assessment of property tax on such land or building under this chapter, until a fresh annual value is determined under the provisions of this Act :Provided also that where, on the date of commencement of this Act; the determination of the annual value of any such land or building is under process under any law for the time being in force, such determination shall be completed under that law and shall be deemed to be the annual value in force under this Act, until a fresh annual value is determined under the provisions of this Act.
