Section 109A in Karnataka Municipal Corporations Act, 1976
109A. [ Enhancement of property tax. [Inserted by Act 31 of 2001 w.e.f. 19.11.2001 and substituted by Act 5 of 2005 w.e.f.1.4.2005.]
- Notwithstanding anything contained in section 108 and 109 the property tax assessed and levied under either provision shall not be assessed each year thereafter but shall stand enhanced by 15 percent once in every three years commencing from the financial year 2005-2006:Provided that the Municipal Corporation may enhance such property tax upto 30 percent once in three years and different rates of enhancement may be made to different areas and different classes of buildings and lands:Provided further that the non assessment of property tax under this section during the block period of three years shall not be applicable to a building in respect of which there is any addition, alteration or variation to it. Provided also that nothing contained in this section shall be deemed to affect the power of State Government to direct an earlier revision of property tax.]
