Section 5(1) in Uttar Pradesh Municipal Corporation (Property Taxes) Rules, 2000
(1)The assessment list in respect of all the buildings or the plots or both shall be prepared after calculating the tax on the basis of :-(a)details submitted in Form 'A'. Form 'B', Form 'C and Form 'O' by the owners or occupiers of the buildings and the lands; or(b)information collected by the Municipal Commissioner or an officer authorised by him in this behalf where information in Form 'A' or Fonn 'IV or Form 'C' or Form 'D' as the case may be. arc not submitted within the fixed time;(c)the assessment list shall contain -(i)name of road and mohallah in which property situates.(ii)designation of the property by name, by number or by any other specification sufficient for identification.(iii)name of the owner; whether it is owner-occupied or on rent. If on rent, the name of the tenant.(iv)the carpet area base and covered area base, the minimum monthly rate of rent per square foot for the group of the building or land.(v)carpet area or covered area of the building or the area of the land or both.(vi)year of construction of building.(vii)nature of construction of the building.
