Section 92(1) in Andhra Pradesh Municipalities Act, 1965
(1)When any building or land or any portion of any premises which has been treated as a separate property for the purposes of assessing the property taxes has been vacant thirty or more consecutive days in the half year the Commissioner shall, subject to the provisions hereinafter contained, remit the property taxes, if any, to a maximum of one half of the amount paid in respect of taxes for the number of days that such vacancy lasted.
