Section 4 in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
4. [ Classification of Property. [Substituted by Notification No. 1463/9-9-2013-85J/05TC, dated 21.11.2013.]
(1)Municipal Commissioner shall classify the location of property falling within the provisions of section 174 of the Act, wardwise and thereafter within each ward, it shall be classified basing on the situation of property on three different types of roads, namely:-(a)roads having a width of more than 24 metres.(b)roads having a width of 12 metres to 24 metres,(c)roads having a width less than 12 metres.(2)Municipal Commissioner shall classify the nature of construction of buildings falling, within the provisions of section 174 of the Act. on the following basis: -(a)pakka building with R.C.C. roof or R.B. roof.(b)any their pakka building ; or(c)Kachacha building that is all other building not covered in clauses (a) and (b).(3)Municipal Commissioner shall accordingly arrange all buildings in a ward in maximum number of nine different groups and in ease of all vacant plots of land, in maximum number of three different groups as shown below:-(a)in case of building the nine groups shall be as follows (i)pakka building with R.C.C roof situated on a road having a width of more than 24 meters.(ii)pakka building with R.C.C roof situated on a road having width of 12 meters 24 meters.(iii)Pakka building with R.C.C. roof situated on a road having a width less than 12 metres(iv)Other pakka building situated on a road having a width of more than 24 meters.(v)Other pakka building situated on a road having a width of 12 meters to 24 meters.(vi)Other pakka building situated on a road having width less than 12 meters.(vii)Kachcha building situated on a road having a width of more than 24 meters.(viii)Kachcha building situated on a road having a width of 12 meters to 24 meters.(ix)Kachcha building situated on a road having width less than 12 meters.(b)In case of land, the three groups will be as follows-(i)Land situated on a road having a width of more than 24 meters;(ii)Land situated on a road having a width of 12 meters to 24 meters;(iii)Land situates on a road having less than 12 meters]
