Section 11(2) in The Chennai Metropolitan Water Supply and Sewerage Board's Water Tax and Sewerage Tax (Levy and Collection) Regulations, 1991
(2)Till such time as the Board adopts its own assessments it may adopt all exemptions and concessions given by the Madras Corporation, Municipality or Panchayat or any other local authority in making assessments of annual value for the levy of property tax or house tax.
