Section 108(2)(c) in Karnataka Municipal Corporations Act, 1976
(c)vacant land,(i)measuring not above one thousand square meters, at not less than 0.1 per cent (rupees one hundred per lakh) [and not more than 0.5 percent (rupees five hundred per lakh)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land,(ii)measuring above one thousand square meters but not above four thousand square meters, at not less than 0.025 per cent (rupees twenty five per lakh) [and not more than 0.1 percent (rupees one hundred per lakh)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land,(iii)measuring above four thousand square meters, at not less that 0.01 per cent (rupees ten per lakh) [and not more than 0.1 percent (rupees one hundred per lakh)] [Substituted by Act 19 of 2012 w.e.f. 28.4.2012.] of taxable capital value of land.]