Section 85H in Andhra Pradesh Municipalities Act, 1965
85H. [ Functions of the Board. [Inserted by Act No. 6 of 2012, dated 20.4.2012.]
- The Board shall discharge the following functions, namely:(i)To make arrangements for preparation of data base of property tax in all Municipalities, for proper maintenance of all record and registers relating to assessment of property tax.(ii)to make arrangements for assessment of property tax on all buildings and lands situated in the Municipalities as per the provisions of the Act and the Rules issued thereunder.(iii)to monitor that the assessment books shall be completely revised by the Commissioner once in five years as per the provisions of the Act and the Rules issued thereunder.(iv)to make arrangements that all new constructions or additions or improvements to the existing buildings in the Municipalities are assessed to Property Tax within thirty days from the date of completion of the building or occupation of the building whichever is earlier.(v)to conduct study on prevailing rental value of buildings from time to time in Municipalities.(vi)to make arrangements for the calculation of payment of service charges in respect of Central Government properties as per the instructions of State Government and Government of India.(vii)to review the present Property Tax assessment system in Municipalities and make suggestions to the Government in this regard.(viii)to make arrangements for assessment or revision of property tax relating to at least 25% of the aggregate number of estimated properties across all Municipalities in the State by 31st March, 2015.(ix)to prepare a work plan to achieve the above coverage and publish the work plan in the Andhra Pradesh Gazette.(x)to make arrangements for disposal of revision petitions and appeals filed for revision of Property Tax by the concerned officers within three months from the date of filing such revision petitions or appeals.(xi)to suggest the Government about the criteria to be adopted for exemption of buildings and lands in Municipalities from payment of Property Tax.(xii)to make arrangements for maintenance of register of properties exempted from the payment of Property Tax by all the Municipalities.(xiii)to undertake training of Officers and Staff of Municipalities in the assessment and revision of Property Tax directly or through any institution.(xiv)to discharge such other functions in the field of assessment of Property Tax including development of expertise in valuation of lands and buildings.]
