Section 17(2) in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
(2)If the owner of a house fails to pay the whole or any part of the house-tax due thereon within the stipulated time, the executive authority may, if the said tax has remained unpaid for more than twelve months, require by a notice in writing the occupier for the time being of such house, to pay the amount within a specified period, not being less than fifteen days in the case of half-yearly levy and thirty days in the case of annual levy.
