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State of Uttar Pradesh - Section
Section 141 in The U.P. Municipalities Act, 1916
141. Preparation of assessment list.
- The Municipality or the Executive Officer authorised by it in this behalf, shall cause area-wise rental rates and an assessment list in the municipal area or part thereof to be prepared from time to time in accordance with the manner prescribed in the rules.[Vide Uttaranchal Act No. 11 of 2005.]| Substituted by U.P. Act No. 8 of 2011. Prior to substitution, it stood as under:141. Preparation of assessment list.- (1) When a tax on buildings or lands or both is imposed, the Municipality shall cause an assessment list of all buildings or lands or both in the municipal area or any part thereof to be prepared from time to time containing, -(a) the name of the street or mohalla in which the property is situated;(b) the designation of the property, either by name or by number sufficient for identification;(c) the names of the owner and occupier, if known;(d) the annual letting value or other particulars determining the annual value; and(e) the amount of the tax assessed thereon.(2) For the purpose of making such assessment list, the Municipality may, from time to time appoint, with or without remuneration, any person or persons, whether members or not, and the person or persons so appointed may, for such purpose make an inspection of any property concerned. |