Section 144(3) in THE BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020
(3)The tax on buildings or vacant land or both shall be paid by theowners of such property. The tax on buildings or vacant lands or both shall besubject to the prior payment of the land revenue, if any, due thereon to theGovernment as a first charge upon the said buildings or vacant lands or both andupon the movable property, if any, found within or upon such buildings or landsand belonging to the person liable to such tax.
