Section 89(2) in Tamil Nadu District Municipalities Act, 1920
(2)(a)If any building in a municipality is demolished or destroyed, the owner shall, until notice thereof is given to the [executive authority] [This sub-section was substituted for the original sub-section (3) by section 6 of the Madras District Municipalities (Second Amendment) Act, 1934 (Madras Act IV of 1935)], be liable for the payment of the property tax which would have been leviable had the building not been demolished or destroyed.(b)If such notice is given within the first two months of a half-year, the owner shall be entitled to a remission of the whole of the tax payable in respect of the building only for that half-year.(c)If such notice is given within the last four months of a half-year, the owner shall be entitled to a remission of so much not exceeding a half of the tax payable in respect of the building only for that half-year as is proportionate to the number of days in that [half-year succeeding the demolition] [These words were substituted for the words 'half year preceding the demolition' by the Second Schedule to the Madras Repealing and Amending Act, 1938 (Madras Act XIII of 1938)] or destruction, as the case may be.
