Section 92(4) in Andhra Pradesh Municipalities Act, 1965
(4)(a)No demand for such remission shall be entertained unless the owner of the building, land or premises or his agent has previously thereto delivered notice to the Commissioner. (i) that the building, land or premises is vacant and unlet; or (ii) that the building, land or premises will be vacant and unlet from a specified date either in the half-year in which notice is delivered or in the succeeding half-year.(b)No demand for such remission shall be entertained in the case of a person who is in arrears of property tax due by him otherwise than in a fiduciary capacity to the municipality, in respect of which a bill has been duly served upon him and the time, if any, specified therein for payment has expired.(c)The period in respect of which the remission is made shall be calculated(i)if remission is sought in respect of the half-year in which notice is delivered, from the date of delivery of the notice or from the date on which the building, land or premises became vacant and unlet whichever is later; and(ii)If remission is sought in respect of the half-year succeeding that in which the notice is delivered, from the commencement of the half-year in respect of which remission is sought or from the date on which the building, land or premises became vacant and unlet, whichever is later.(d)Every notice under clause (a) shall expire which the half-year succeeding that during which it is so delivered and shall have no effect thereafter.
