Section 3 in Tamil Nadu Town Panchayats, Third Grade Municipalities, Municipalities and Municipal Corporations (Except Chennai) (Levy of Property Tax on Vacant Land) Rules, 2009
3. The Government have accepted the said recommendation of the Third State Finance Commission and the High Level Committee, and accordingly by the Tamil Nadu Municipal Laws (Amendment) Act, 2009 (Tamil Nadu Act 15 of 2009), the laws relating to the Municipalities and Municipal Corporations (except Chennai) have been amended suitably for the purpose. The said Amendment Act is being brought into force with effect from the 1st September of 2009.
