Section 101(2)(d) in Karnataka Municipalities Act, 1964
(d)vacant land measuring above one thousand square meters but not above four thousand square meters, at not less than 0.025 per cent (rupees twenty five per lakh) [and not more than 0.1 percent (rupees hundred per lakh)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land.