Section 75 in Rajasthan Panchayati Raj Rules, 1996
75. Preparation of assessment list.
(1)For the purpose of the building tax the Panchayat shall cause to be prepared a list of occupiers/owners possessing or owning, as the case may be, buildings situated within the Panchayat circle.(2)The list shall contain area of Pakka construction and Kaccha construction separately.(3)Rental income, if any, may also be indicated.(4)If the building is in exempted category as per Rule 7, fact should be mentioned in assessment list.(5)Tax shall be assessed as per area of Pakka houses within the maximum rates specified in Rule 73.
