(1)Annual land revenue, taxes, fees and tolls on persons (Zoram Chhiah) shall be assessed and collected in accordance with the rates fixed by the Government from time to time.(2)Taxes on buildings shall be assessed at the rate fixed by Government or Municipality or Urban Local Body as the case may be.(3)Assessment shall be prepared during the period starting form April to March every year. The assessment work shall be completed between the month of April and August.(4)The collection period of land revenue, taxes etc. is 1stApril to last day of February of the succeeding year.(5)List of assessment shall be made in Form-14.
