Section 198(3) in The Orissa Municipal Corporation Act, 2003
(3)The amount of property tax determined under this chapter shall be linked to the consumer price index of urban non manual workers for a year in which a general valuation of all lands and buildings within the Corporation area has been made, and it shall be lawful to realize the amount of such tax so determined on a yearly basis according to the changes n the aforesaid index till the next general valuation of such lands and buildings.
