Section 236(1) in The Orissa Municipal Corporation Act, 2003
(1)Any owner of any land or building or any other person liable to pay the property tax or any occupier in the absence of such owner or person, who computes such property tax under Section 213, shall, on such computation, pay the property tax on lands and buildings, together with interest, if any, payable under the provisions of this Act on -(a)any new building or existing building which has not been assessed; or(b)any existing building which has been redeveloped or substantially altered or improved after the last assessment, but has not been subjected to revision of assessment consequent upon such redevelopment or alteration or improvement, as the case may be; or(c)any new building or existing buildings referred to in clause (a) or any existing building referred to in clause (b), the bills in respect of which have not been issued.Explanation. - For the purposes of this Sub-section, "last assessment" shall mean the assessment where the annual value has been determined by the Valuation Committee appointed under Section 215 and communicated to the assessee; and
