Section 82 in Tamil Nadu District Municipalities Act, 1920
82. Method of assessment of property.
(1)Every building shall be assessed together with its site and other adjacent premises occupied as an appurtenance thereto unless the owner of the building is a different person from the owner of such site or premises.(2)The annual value of lands and buildings shall be deemed to be the gross annual rent at which they may reasonably be expected to let from month to month or from year to year less a deduction in the case of buildings, often per cent of that portion of such annual rent which is attributable to the buildings alone, apart from their sites and adjacent lands occupied as an appurtenance thereto; and the said deduction shall be in lieu of all allowances for repairs or on any other account whatever;Provided that-(a)[ in the case of- [This clause was substituted for the original clause (a) in the proviso by section 63(ii)(a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).](i)any Government or railway building; or(ii)any building of a class not ordinarily let the gross annual rent of which cannot, in the opinion of the [executive authority], be estimated, the annual value of the premises shall be deemed to be six per cent of the total of the estimated value of the land and the estimated present cost of erecting the building after deducting for depreciation a reasonable amount which shall in no case be less than ten per centum of such cost; [xxx] [The word 'and' was omitted by section 2(a)(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1974 (Tamil Nadu Act 21 of 1974).].](aa)[ in the case of any building in any industrial estate wherein essential amenities including water-supply, drainage and lighting are not provided by the municipality but provided by the Industries Department of the State Government or by any other authority under the control of the State Government, the annual value of such building shall be deemed to be four per cent of its capital value: [This clause was inserted by section 2(a)(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1974 (Tamil Nadu Act 21 of 1974).]Provided that if any question arises whether for the purposes of this clauses, essential amenities are provided by the Industries Department or other authority, it shall be decided by such authority as may be prescribed.Explanation. - For the purposes of this clause, "industrial estate" means any area selected and developed by the State Government or developed by any other authority under the control of the State Government and where any industry or a class of industry are accommodated;] and(b)machinery [and furniture] [These words were inserted by section 63(ii)(b) of the Tamil Nadu District Municipalities (Amendment) Act, 1930(Tamil Nadu Act X of 1930).] shall be excluded from valuations under this section.(3)[ The [State] [This sub-section was added by section 3 of the Madras City Municipal and District Municipalities (Second Amendment) Act, 1942, re-enacted permanently by section 2 of and the First Schedule to the Tamil Nadu Re-enacting and Repealing (No. I) Act, 1948 (Tamil Nadu Act VII of 1948).] Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the value of the land, the present cost of erecting the building and the amount to be deducted for depreciation, shall be estimated or revised, in any case or class of cases to which [class (a) or clause (aa) of the proviso to sub-section (2)] [This expression was substituted for the expression 'clause (a) of the proviso to sub-section (2)' by section 2(b) of the Tamil Nadu District Municipalities (Amendment) Act, 1974 (Tamil Nadu Act 21 of 1974).] applies, and they may, by such rules, restrict or modify the application of the provisions contained in Schedule IV to such case or class of cases.]
