Section 205 in The Orissa Municipal Corporation Act, 2003
205. Classification of land and buildings and fixation of annual values.
(1)The Corporation shall, on the recommendation of the Corporation Valuation Committee constituted under Section 215, and having regard to -(a)the location of lands and buildings in the Corporation area; and(b)the structural characteristics of buildings; declare its intention to classify lands and buildings in each ward of the Corporation into such groups as the Corporation may specify by a public notice, and shall also specify in such public notice the annual value it proposes to fix per unit area of vacant land and per unit area of covered space of buildings within each such group.(2)If any owner or occupier of any land or building in any ward in respect of which a public notice has been issued under Sub-section (1) has any objection to the manner of classification of any group or groups or the value per unit area of vacant land or the value per unit area of covered space of building in any group, he may submit to an officer of the Corporation, duly authorized by the Corporation, in this behalf, his objection in such Form, and containing such particulars, as may be prescribed, within sixty days from the date of publication of such public notice, and such objection shall be considered by the Corporation Valuation Committee.(3)On the expiry of the period specified in Sub-section (2), and after considering the objections, if any, in accordance with the provisions of Section 206, the Corporation shall, by a public notice, specify group wise the value per unit area of vacant land and the value per unit area of covered space of building.
