Section 130 in The Coimbatore City Municipal Corporation Act, 1981
130. Remission of tax in areas included or excluded in the middle of a half-year.
(1)If any area is included in the City, the owner of every building or land in such area shall-(a)if the date of such inclusion falls within the last two months of a half-year, not be liable to pay any property tax in respect thereof for that half-year; and(b)if such dale falls within the first four months of a half-year, be entitled to a remission of so much, not exceeding a half, of the property tax payable in respect thereof for that half-year, as is proportionate to the number of days in that half-year preceding such date.(2)If any area is excluded from the City, the owner of every building or land in such area shall be entitled-(a)if the date of such exclusion falls within the first two months of a half-year, to a remission of the whole of the property lax payable in respect thereof for that half-year; and(b)if such date falls within the last four months of a half-year, to a remission of so much, not exceeding a half of the property tax payable in respect thereof for that half-year as is proportionate to the number of days in that half-year succeeding such date.(3)No remission shall be granted under sub-section (2) in respect of any building or land unless an application for such remission is made to the Commissioner within three months from the date of the exclusion of the area in which the building or land is situated.
