Section 84(1) in Tamil Nadu District Municipalities Act, 1920
(1)The rate of any class of property tax on lands when levied on their annual value [under section 81, sub-section (2)] may be lower than the rate of the same class of property tax on buildings but either rate shall be uniform throughout the municipal area on all buildings or on all lands liable to be taxed on their annual value, as the case may be:Provided that the aggregate property tax leviable in the case of lighthouses, piers, wharves, jetties and passenger sheds, latrines, cart-stands, retiring rooms and platforms belonging to a railway administration shall not exceed 4 per cent of their annual value.
