Section 143 in The Chhattisgarh Municipal Corporation Act, 1956
143. Assessment of annual value and duration of assessment.
(1)The annual value of any land or building situated within the city as determined under the Chhattisgarh Nagariya Sthawar Sampatti Kar Adhiniyam, 1964 (No. 14 of 1964) or the rules made thereunder, and in force for the purpose of that Act immediately before the 1st day of April, 1976 shall be deemed to be the annual value for the assessment of property lax on such land or building under this Act, until such time as the Commissioner makes a fresh valuation and determines annual value under this Act of the land and buildings therein and the annual value of such land or buildings shall remain unchanged for a period of one year and may be revised thereafter by the Commissioner at the termination of successive period of one year.(2)The Commissioner may, instead of making a new assessment every year, adopt the existing assessment, with such alteration as he thinks fit, as the assessments for each new year, giving to persons affected by such alterations the same notice of the altered valuation and assessment as would have been required if a new assessment had been prepared.(3)The Commissioner shall arrange for a survey for the purposes of assessment of each part of the City at least once in five years save for the omission, with the previous consent of the Mayor-in-Council, of any small areas which might be more conveniently re-assessed in a subsequent year.
