Section 130(1) in The Coimbatore City Municipal Corporation Act, 1981
(1)If any area is included in the City, the owner of every building or land in such area shall-(a)if the date of such inclusion falls within the last two months of a half-year, not be liable to pay any property tax in respect thereof for that half-year; and(b)if such dale falls within the first four months of a half-year, be entitled 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 preceding such date.
