Section 210 in The Orissa Municipal Corporation Act, 2003
210. Annual value of land and building.
(1)The annual value of any vacant land and building in any ward of the Corporation shall be the sum of the amount arrived at by multiplying the value per unit area of such vacant land by the total area of such vacant land and the amount arrived at by multiplying the value per unit area of the covered space of such building by the total area of such covered space, if any, and shall be determined accordingly by an order by the Commissioner, and a copy of the order shall be supplied within ten days thereof to the owner or the occupier of the land or the building, as the case may be, in such Form, and in such manner, as may be prescribed.(2)The value of any machinery contained in, or situated upon, any land or building shall not be taken into consideration while determining the annual value.Explanation.I - In the case of a building with appurtenant land, the area of the land under the plinth area of the building shall be excluded from the total area of land, the balance being treated as vacant land which shall be assessed as such.Explanation.II - The covered space of any building shall mean the total floor area of the building in all the stories.Explanation.III - For the purposes of this section, "machinery" shall include lifts, air-conditioning equipment, and equipment for providing earthquake proofing and other movable properties.
