Section 127(5) in The Chhattisgarh Municipalities Act, 1961
(5)The taxes under clauses (c), (d) and (e) of sub-section (1) shall be levied at a consolidated rate as under:-(a)on buildings and lands which are exempted from property tax at a rate as determined by the Council subject to a minimum and maximum rate as may be prescribed by the State Government;(b)on buildings and lands which are not exempted from property tax at a minimum rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council.
