Section 130(2) in The Coimbatore City Municipal Corporation Act, 1981
(2)If any area is excluded from the City, the owner of every building or land in such area shall be entitled-(a)if the date of such exclusion falls within the first two months of a half-year, to a remission of the whole of the property lax payable in respect thereof for that half-year; and(b)if such date falls within the last four months of a half-year, to a remission of so much, not exceeding a half of the property tax payable in respect thereof for that half-year as is proportionate to the number of days in that half-year succeeding such date.
