Section 108A(16) in Karnataka Municipal Corporations Act, 1976
(16)Subject to sub-section (2), the property tax assessed and levied under this section shall be liable for revision once in three years by enhancing 15 percent commencing from the financial year 2008-09:Provided that the Municipal Corporation may enhance such property tax upto 30 percent once in three years and different rates of enhancement may be made to different areas and different classes of buildings and lands:Provided further that the non-assessment of property tax under this section during the block period of three years shall not be applicable to a building in respect of which there is any addition, change of use, alteration or variation to it. The owner or occupier shall report such changes within six months from the date of completion or occupation whichever is earlier alongwith the revised return and tax:Provided also that nothing contained in this section shall be deemed to affect the power of State Government to direct an earlier revision of property tax.
