Section 85(1) in Andhra Pradesh Municipalities Act, 1965
(1)Where the Council by resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within the municipal limits save those exempted by or under this Act or any other law.The property tax may comprise(a)a tax for general purposes;(b)a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement, of water or drainage works here to before provided or hereafter to be provided;(c)a lighting tax to provide for expenses connected with the lighting of the municipality by gas or electricity; and(d)a scavenging tax to provide for expenses connected with the removal of rubbish, filth or the carcases of animals from private premises:Provided that where the water and drainage tax is levied, the council shall declare what proportion of tax is levied in respect of water-works and the remainder shall be deemed to be levied in respect of drainage works and the proportion so declared shall also be specified in the notification published under Section 83:Provided further that the proportion so fixed shall not be altered without the previous sanction of the Government.
