Section 105(9) in Karnataka Municipalities Act, 1964
(9)In order to facilitate filing of return by an owner or occupier of any [building or vacant land] [Substituted by Act 31 of 2003 w.e.f. 16.6.2003.] and assessment of property tax the Municipal Council shall from time to time issue guidelines for determining the taxable capital value and property tax payable thereon."
