Section 223 in The Orissa Municipal Corporation Act, 2003
223. Public notice and inspection of assessment list.
(1)Where the determination of the annual value of any land or building in any ward of the Corporation or part thereof has been completed, the Commissioner shall cause the annual value to be entered in an assessment list in such Form, and containing such particulars with respect to each such land or building, as may be prescribed.(2)Where the assessment list has been prepared, the Commissioner shall give public notice thereof and of the place where the assessment list or a copy thereof may be inspected, and every person claiming to be the owner or the occupier of any land or building included in the assessment list and any authorized agent of such person shall be at liberty to inspect the assessment list and (o take extracts there from free of charge.(3)The Commissioner shall give notice fixing the place, time and date, being not less than thirty days of the preparation of the assessment list as aforesaid, when the annual value of any land or building entered in the assessment list shall be considered, and, in all cases in which any land or building is, for the first time, assessed, he shall also give a notice thereof in writing to the owner or the occupier of such land or building, as the case may be, and shall also specify in the notice the place, time and date, being not less than thirty days of such notice, when such annual value shall be considered.(4)Where a revision of the annual value of any land or building has been made under Section 222, the Commissioner shall cause such annual value to be entered in the assessment list and shall give a notice thereof, in writing, to the owner or the occupier of such land or building, and shall also fix in the notice the place, time and date, being not less than thirty days of such notice, when such annual value shall be considered.
