Section 123 in The Madurai City Municipal Corporation Act, 1971
123. Special exemptions and alternative bases of property tax.
- The rates of property tax fixed by the council may be proportionate the value of each building or land or may advance in systematic progress, with the value of the building or land, but shall, in no case, decrease as value of the building or land, increases. When a progressive rate has been adopted by the council, it shall prescribe the principles of classification (as that a certain sum which shall be tax free shall be deducted from the assessment of each building or land or that the progression shall be from certain percentage in the lowest to a certain percentage in the highest class) and the precise number and limits of each class:Provided that-(a)the council may, with the sanction of the Government, exempt any local area, from the whole or a portion of such tax on fa ground that such area is not deriving any or the full benefit from the water-supply and drainage or from the lighting system.(b)in the case of any land which is not appurtenant to any building or which is occupied by or appurtenant to huts, fa Commissioner may assess the land or premises, as the case may be, with reference to extent in lieu of annual value and at sod rates as he may himself determine subject to the maximum rupees twenty-four per ground of land measuring thirty-six square metres.
