Section 231 in The Orissa Municipal Corporation Act, 2003
231. Property tax and surcharge thereon to be first charge on land and buildings and movables.
- The property tax on any land or building and the surcharge thereon, due from any person, shall, subject to the prior payment of land revenue, if any, due to the State Government on account of such land or building, be a first charge upon such land or building belonging to such person and upon the movable property, if any, on or within such land or building and belonging to the person liable to such property tax and surcharge thereon.
