Section 198(1) in The Orissa Municipal Corporation Act, 2003
(1)For the purposes of this Act, a property tax determined under this chapter on the annual value of any land or building in the Corporation area, including any land or building belonging to the State Government, or the Corporation, or any undertaking or public sector corporation under the control of the State Government or the Corporation, but excluding any land or building specifically exempted under this Act, shall be levied by the Corporation.
