Section 108(2)(b) in Karnataka Municipal Corporations Act, 1976
(b)residential building and buildings other than commercial building, at such percentage not being less than 0.3 per cent (rupees three per thousand) and not more than [one per cent (rupees ten per thousand)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of the building;