Section 72 in The Himachal Pradesh Municipal Corporation Act, 1994
72. Preparation of assessment list.
- The municipality shall cause an assessment list of all buildings and lands on which any tax is imposed to be prepared, containing -(a)the name of the street or division in which the property is situated;(b)the description of the property, either by name or by number sufficient for identification ;(c)the names of the owner and occupier, if known ;(d)the annual value ; and(e)the amount of the tax assessed thereon by the municipality.
