Section 99 in Chennai City Municipal Corporation Act, 1919
99. Description and class of property tax.
(1)If the council by a resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within the city save those exempted under this Act or any other law. The property tax may comprise-(a)a tax for general purposes;(b)a [*] [The words 'water and' were omitted by section 85 of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978).] drainage tax for the purpose of defraying the expenses connected with the [*] [The words 'water and' were omitted by Tamil Nadu Act 28 of 1978.] drainage system of the city;(c)a lighting tax for the purpose of defraying the expenses connected with the lighting of the city:Provided that where the [*] [The words 'water and' were omitted by section 85 of the Chennai Metropolitan Water Supply and Sewerage Act, 1978 (Tamil Nadu Act 28 of 1978).] drainage tax is levied, the council shall declare what proportion of the tax is levied in respect of [*] [The words 'waterworks and the remainder' shall be deemed to be levied in respect of by Act 28 of 1978.] drainage works and the proportion so declared shall also be specified in the notice published under subsection (2) of section 98-A.(2)[ Save as otherwise provided in this Act, these taxes shall be levied at such percentages of the annual value of buildings and lands as may be fixed by the council:] [Substituted for original sub-sections (1) and (2) by section 54(i) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]Provided that the aggregate of the percentage so fixed shall not, in the case of any land or building, be less than 15= per cent, or greater than [25] [Substituted for the words and figures '20 per cent' by section 7 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961).] per cent of its annual value.(3)For the purpose of assessing the property tax, the annual value of any building or land shall be determined by the commissioner:[Provided that the annual value of any building or land the tax for which is payable by the Commissioner shall be determined by the Mayor.] [Added by section 54(ii) of the Madras City Municipal (Amendment) Act, 1936 (Tamil Nadu Act X of 1936).]
