Section 105(3) in Karnataka Municipalities Act, 1964
(3)If the Municipal Commissioner or the Chief Officer, as the case may be or the authorised officer is satisfied that any return submitted under subsection (1) is correct and complete, he shall assess the property tax in accordance with the provisions of this Act and the rules made thereunder and shall send a copy of the order of assessment to the owner or occupier concerned. Assessment under this sub-section shall be concluded within one year from the date of submission of return under sub-section (1).
