Section 20(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)(a)If any house in a village is demolished or destroyed, the owner shall, until notice thereof is given to the executive authority, be liable at his discretion for the payment of the tax which would have been payable had the house not been demolished or destroyed.(b)If such notice is given within the first two months of a half-year or four months of a year, the owner shall be entitled for a remission of the whole of the tax payable in respect of the house for that half-year or year.(c)If such notice is given within the last four months of a half-year or eight months of a year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the house for that half-year or year as is proportionate to the number of days in that half-year or year succeeding the demolition or destruction, as the case may be.
