Section 134(1) in The Chhattisgarh Municipalities Act, 1961
(1)When a tax on buildings or lands or both is imposed, the Chief Municipal Officer shall cause an assessment list of all buildings and lands or lands and buildings in the Municipality to be prepared containing-(a)the name of the street or division in which the property is situated;(b)description of the property sufficient for identification;(c)the name of the owner or occupier, if known;(d)the valuation based on capital or annual letting value, as the case may be, on which the property is assessed;(e)the rate of tax applicable;(f)the amount of tax assessed thereon;(g)if the property is exempted from tax, a note to that effect.
