Section 36 in The Andhra Pradesh Fire Service Act, 1999
36. Levy of fire tax:
- (I) There may be levied a fire tax on lands and buildings which are situated in any area in which this Act is in force and on which property tax by whatever name called is levied by any local authority in the area.(2)The fire tax shall be levied by notification in the Official Gazette at such rate as may be specified but not exceeding five per cent of the total amount of the property tax in the form of a surcharge.
