Section 108(a) in Rajasthan Municipalities Act, 2009
(a)it shall, by resolution passed at a general meeting, select for the purpose one or other of the taxes specified in Section 103, and prepare a draft of the rules prescribing the tax and shall in such rules specify(i)the classes of persons or of property or of both which the Municipality proposes to make liable, and any exemptions which it proposes to make,(ii)the amount or rate at which the Municipality proposes to assess each such person or class of persons,(iii)in the case of a rate on buildings or lands or both, the basis for each class of the valuation on which such rate is to be imposed, and(iv)all other matters which the State Government may require to be specified therein;
