Section 92 in Andhra Pradesh Municipalities Act, 1965
92. Vacancy remission.
(1)When any building or land or any portion of any premises which has been treated as a separate property for the purposes of assessing the property taxes has been vacant thirty or more consecutive days in the half year the Commissioner shall, subject to the provisions hereinafter contained, remit the property taxes, if any, to a maximum of one half of the amount paid in respect of taxes for the number of days that such vacancy lasted.(2)For the purpose of sub-section (1),(a)premises shall be deemed to be vacant only if they are unoccupied and unproductive of rent;(b)premises shall be deemed to be productive of rent, if let to a tenant having a continuing right of occupation thereof, whether they are actually occupied by such tenant or not;(c)premises furnished or reserved by the owner for his own occupation whenever required shall be deemed to be occupied whether they are actually occupied by the owner or not,(d)premises used or intended to be used for the purposes of any industry which is seasonal in character shall not be deemed to be vacant merely on account of their being unoccupied and unproductive of rent during such period or periods of the half-year in which seasonal operations are normally suspended;(e)a vacancy which has continued during the whole of the month of February shall be deemed to have continued for not less than thirty consecutive days.(3)Every demand for remission under sub-section (1) shall be made during the half-year in respect of which the remission is sought or in the following half-year and not after wards.(4)(a)No demand for such remission shall be entertained unless the owner of the building, land or premises or his agent has previously thereto delivered notice to the Commissioner. (i) that the building, land or premises is vacant and unlet; or (ii) that the building, land or premises will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.(b)No demand for such remission shall be entertained in the case of a person who is in arrears of property tax due by him otherwise than in a fiduciary capacity to the municipality, in respect of which a bill has been duly served upon him and the time, if any, specified therein for payment has expired.(c)The period in respect of which the remission is made shall be calculated(i)if remission is sought in respect of the half-year in which notice is delivered, from the date of delivery of the notice or from the date on which the building, land or premises became vacant and unlet whichever is later; and(ii)If remission is sought in respect of the half-year succeeding that in which the notice is delivered, from the commencement of the half-year in respect of which remission is sought or from the date on which the building, land or premises became vacant and unlet, whichever is later.(d)Every notice under clause (a) shall expire which the half-year succeeding that during which it is so delivered and shall have no effect thereafter.
