Section 61(4) in Andhra Pradesh Panchayat Raj Act, 1994
(4)The Government may make rules providing for-(i)the exemption of special classes of houses from the tax;(ii)the manner of ascertaining the annual or capital value of houses or the categories into which they fall for the purposes of taxation;(iii)the person who shall be liable to pay the tax and the giving of notice of transfer of houses;(iv)the grant of exemptions from the tax on the ground of poverty;(v)the grant of vacancy and other remissions; and(vi)the circumstances in which, and the conditions subject to which houses constructed, reconstructed or demolished, or situated in areas included in or excluded from the village, during any year, shall be liable or cease to be liable to the whole or any portion of the tax.
