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State of Goa - Section

Section 87 in The Goa, Daman And Diu Land Revenue Code, 1968

87. Power of Collector to fix standard rate of non-agricultural assessment.

(1)Subject to the provisions of section 86, the Collector shall, with the approval of the Government, fix the rate of non-agricultural assessment per square metre of land in each block in an urban area (to be called "the standard rate of non-agricultural assessment") at such percentage of the full market value of such land as may be prescribed.Explanation. - For the purpose of this sub-section, the full market value shall be estimated in the prescribed manner on the basis of sales of land during the period of fifteen years immediately preceding the year in which the standard rate of non-agricultural assessment is to be fixed.
(2)The standard rate of non-agricultural assessment shall remain in force for a period of ten years; and shall there after be deemed to be in force, until such rate is revised in accordance with the provisions of this Chapter.
(3)The standard rates of non-agricultural assessment fixed or revised as aforesaid shall be published in the Official Gazette, and in such other manner as may be prescribed before they are brought into force.