Section 81 in Andhra Pradesh Municipalities Act, 1965
81. Levy of ordinary taxes and the control of Government in respect thereof.
(1)(a)Every council shall, by resolution, levy the following taxes, namely:-(i)a property tax;(ii)x x x(iii)a tax on carriages and carts; and(iv)a tax on animals.(b)The council may, by resolution and with the previous sanction of the Government also levy a tax on advertisements.(2)Any resolution of a council determining to levy a tax shall specify the rate at which and the date from which any such tax shall be levied;Provided that, before passing a resolution imposing a tax for the first time or increasing the rate of an existing tax, the council shall publish a notice in at least one newspaper published in the main language of the district having circulation in the municipality, on the notice board of the municipal office and in such other places within municipal limits as may be specified, by the council and by beat of drum, of its intention, fix a reasonable period not being less than one month for submission of objections and consider the objections, if any, received within the period specified.Provided further that any resolution abolishing an existing tax or reducing the rate at which a tax is levied shall be immediately reported to the Government; and in municipalities which have an outstanding loan either from the Government or from the public or from any banking, insurance or financial corporation or from any other local authority, such abolition or reduction shall not be carried into effect without the sanction of the Government.
