Section 61(3) in Andhra Pradesh Panchayat Raj Act, 1994
(3)The house-tax shall be levied every year and shall, save as otherwise expressly provided in the rules made under sub-Section (1) be paid by the owner within thirty days of the commencement of the year. It shall be levied at such rates as may be fixed by the Gram Panchayat, not being less than the minimum rates and not exceeding the maximum rates, prescribed in regard to the basis of levy adopted by the Gram Panchayat.
