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[Section 39]
[Entire Act]
State of Tamilnadu - Subsection
Section 39(17) in The Tamil Nadu Buildings (Lease and Rent Control) Act, 1960
| Type of buildings | Rate of depreciation per annum | |
| (1) | (2) | |
| 1. | Buildings built in lime mortar and in which teakhas been used throughout. | 1 per cent. |
| 2. | Buildings built partly of brick in lime mortarand partly of brick in mud and in which teak has been used. | 11/2 per cent. |
| 3. | Buildings built in brick-in-mud and in whichcountry wood has been used. | 2 per cent |
| 4. | Buildings which are inferior to those of class 3with brick-in-mud unplastered walls and mud floors and in whichcheap country wood has been used. | 4 per cent. |