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State of Kerala - Section

Section 233 in Kerala Municipality Act, 1994

233. Description and classes of property tax.

(1)Where a Council of a Municipality by a resolution determines to levy property tax, such tax shall unless, exempted by or under this Act or any other law, be levied on all buildings and lands within the municipal area.
(2)The property tax under sub-section (1) may comprise of a tax for general purposes and a service tax and the service tax may comprise of -
(i)a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement of water or drainage work heretofore provided or hereafter to be provided.
(ii)a lighting tax to provide for expenses connected with the lighting of the municipal area by gas, electricity or any other means;
(iii)a sanitary tax to provide for expenses connected with the general sanitation of the municipal area and the removal of rubbish, filth and carcasses of animals from the private premises.
(3)Save as otherwise provided in this Act, these taxes shall be levied at such percentage of the annual value of buildings or lands which are occupied by or adjacent and appurtenant to buildings or both as may be fixed by the Council:Provided that the aggregate of the percentage so fixed shall not be less than [six percent] [Substituted 'eight per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and more than twenty per cent in the case of a Town Panchayat, [nine percent] [Substituted 'ten per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and twenty five per cent in the case of a Municipal Council and [twelve percent] [Substituted 'fifteen per cent' by Act 14 of 1999, w.e.f. 24-3-1999.] and twenty five per cent in case of Municipal Corporation of the annual value of all buildings, or lands, which are occupied by or adjacent and appurtenant to buildings or both and that the different components of tax shall not be less than the following minimum rates namely :
  Minimum rates
Town Panchayat Municipal Council Municipal Corporation
(i) Tax for general purposes [4%] [Substituted '5%' by Act 14 of 1999, w.e.f. 24-3-1999.] 5% [6%] [Substituted '7%' by Act 14 of 1999, w.e.f. 24-3-1999.]
(ii) Lighting tax [1%] [Substituted '2%' by Act 14 of 1999, w.e.f. 24-3-1999.] 2% 2%
(iii) Drainage tax   2%  
(iv) Water tax   1%  
(v) Sanitary tax 1% [2%] [Substituted '3%' by Act 14 of 1999, w.e.f. 24-3-1999.] [2%] [Substituted '3%' by Act 14 of 1999, w.e.f. 24-3-1999.]
Provided further that where water tax and drainage tax are 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 under section 232.
(4)[The Municipal Council shall in the case of land used exclusively for agricultural purposes and which is more than one hectare in extent, levy, these taxes on its annual value, excluding one hectare therefrom, at such percentage as may be fixed by it:Provided that such percentage shall not exceed the maximum, if any, fixed by Government.Explanation. - For the purpose of this section the annual value of land shall be deemed to be the total annual rent which can be reasonably be expected if it is leased out from year to year.] [Inserted by Act 8 Of 1995.]
(5)[ Notwithstanding anything contained in sub-section (3) and sub-section (4) the minimum property tax to be given for a half year shall be twenty five rupees in the case of a Town Panchayat or a Municipal Council and fifty rupees in the case of a Municipal Corporation.] [Added by Act 14 of 1999. w.e.f. 24-3-1999.]