Section 223(4) in The Orissa Municipal Corporation Act, 2003
(4)Where a revision of the annual value of any land or building has been made under Section 222, the Commissioner shall cause such annual value to be entered in the assessment list and shall give a notice thereof, in writing, to the owner or the occupier of such land or building, and shall also fix in the notice the place, time and date, being not less than thirty days of such notice, when such annual value shall be considered.
