Section 125 in The Coimbatore City Municipal Corporation Act, 1981
125. Property tax, a first charge on property and movable.
- The property tax on buildings and lands shall, subject to the prior payment of the land revenue, if any, due to the Government thereon be a first charge upon the said buildings or lands and upon the movable property, if any found within or upon such buildings or lands and belonging to the person liable to such tax.
