(1)When the draft valuation list of all lands and buildings in the municipal area of any Municipality has been prepared by the Chief Officer of the Municipality under section 128, the Chief Officer shall, -(a)Give public notice thereof in such manner, as may be prescribed and of the place where the list or a copy thereof may be inspected, and(b)Specify a date not being less than thirty days from the date of the public notice, within which objections, if any, may be filed.(2)Every objection to annual valuation shall be made in writing in duplicate and shall be filed on or before the date specified therefore in the public notice referred to in clause (b) of sub-section (1).(3)Notwithstanding anything contained in sub-section (1), in all cases in which any land or building is for the first time assessed, or the annual valuation of any land or building is proposed to be increased, written notice stating the reasons therefore, shall be served on the owner or any lessee, sub-lessee, or occupier of such land or building and the notice shall specify the time, not being less than thirty days from the date of service of the notice, within which objections, if any, to the valuation may be filed.(4)The Chief Officer shall place the draft valuation list and the objections so received before the Municipal Property Tax Committee.
