119. Registers of immovable and movable properties.
(1)The Chief Officer of a Municipality shall maintain in such manner and in such form, as may be prescribed, -(a)A register and a map of all the immovable properties of which the Municipality is the proprietor or which vest in it, or which the Municipality holds in trust for the Government; and(b)A register of all movable properties belonging to the Municipality.(2)The Chief Officer shall cause to be prepared every year a statement in respect of changes, if any, made in the register of immovable properties specified in sub-section (1) during the preceding year and enclose the statement with the budget estimate prepared under section 101.Part - IV Municipal TaxationChapter - I Levy of Taxes and fees by Municipalities
