Section 205(1) in The Orissa Municipal Corporation Act, 2003
(1)The Corporation shall, on the recommendation of the Corporation Valuation Committee constituted under Section 215, and having regard to -(a)the location of lands and buildings in the Corporation area; and(b)the structural characteristics of buildings; declare its intention to classify lands and buildings in each ward of the Corporation into such groups as the Corporation may specify by a public notice, and shall also specify in such public notice the annual value it proposes to fix per unit area of vacant land and per unit area of covered space of buildings within each such group.
