Section 85I(1) in Andhra Pradesh Municipalities Act, 1965
(1)The Board shall Exercise the following powers, namely:-(i)to issue instructions to the Municipalities for assessment and revision of Property Tax as per the provisions of the Act and the Rules issued thereunder which shall be complied with by all the Municipal Commissioners.(ii)The Municipal Commissioner shall consult the Board before issue of draft notification fixing monthly rent proposed per square metre of plinth area for assessment or revision of property tax. The Board shall study the draft notification and make a comparative study of the monthly rental values proposed by other Municipalities in the District in this regard and offer its views in the matter. The Municipal Commissioner shall give due consideration to the views offered by the Board before adopting the final notification showing monthly rent per square metre of plinth area as prescribed.(iii)to make a test check of the assessments made by the Commissioner both at the time of assessment of new buildings and revision of Property Tax.(iv)to inspect any building or land in the Municipality or take measurements of the property for verification of the Property Tax assessment.(v)to call for particulars relating to the building or land from any owner or occupier by serving a notice for the purpose of verification of the assessment of Property Tax.(vi)to inspect records and registers relating to assessment and revision of property tax in Municipalities.(vii)to call for information from Municipal Commissioners on assessment and revision of Property Tax.(viii)to conduct review meetings with Commissioners of Municipalities and Regional Directors of Municipal Administration on assessment and revision of Property Tax and to issue suitable instructions in the matter.]
