Section 146 in The Chhattisgarh Municipalities Act, 1961
146. New assessment list need not be prepared every year.
(1)The Council may, instead of making a new assessment every year, adopt the existing assessment, with such alteration as it thinks fit as the assessment for each new year, giving to persons affected by such alteration, the same notice of the altered valuation and assessment as would have been required if a new assessment had been prepared.(2)The Council shall arrange for a survey for the purposes of assessment of each part of the Municipality at least once in four year.(3)The provisions of Section 134 to 140 shall, so far as may be, apply for the purposes of this section.
