TNDM Act 81Chapter III · Chapter VI

Section 81 · Description and classes of property tax

(1)

If the council by resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within municipal limits save those exempted by or under this Act or any other law. The property tax may comprise -

(a)

a tax for general purposes;

(b)

a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement of water or drainage works heretofore provided or hereafter to be provided;

(c)

a lighting tax to provide for expenses connected with the lighting of the municipality by gas or electricity;

(d)

a scavenging tax to provide for expenses connected with the removal of rubbish, filth or the carcasses of animals from private premises; and

(e)

a railway tax to be used solely for or to further the construction and maintenance of railways:

Provided that where the water and drainage tax is levied, the municipal council shall declare what proportion of the tax is levied in respect of waterworks and the remainder shall be deemed to be levied in respect of drainage works and the proportion so declared shall also be specified in the notification published under section 80:Provided further that the railway tax shall not be levied unless its levy is determined by a resolution of the municipal council supported by not less than three-fourth of the members present at a meeting specially convened in that behalf, such resolution being confirmed after a period of six months by a like majority at a like meeting and sanctioned by the [State Government] [The words 'Provincial Government' were substituted for the words 'Local Government' by the Adaptation Order of 1937 and the word 'State' was substituted for 'Provincial' by the Adaptation Order of 1950.].

(2)

[ Save as otherwise provided in this Act, these taxes shall be levied at such percentages of the annual value of buildings, or lands which are occupied by, or adjacent and appurtenant to, buildings or both, as may be fixed by the municipal council, subject to the provisions of section 78;] [This sub-section was substituted by section 2(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1955 (Tamil Nadu Act XX of 1955), for the original sub-section as amended by section 62(ii)(a) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)]

(3)

[(a) Save as otherwise provided in Clause (b), the council shall, in the case of lands which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to, buildings, levy property tax on such lands at such rate as it may fix, having regard to its location and subject to the minimum and maximum rates per square feet as may be prescribed by the State Government.] [Substituted by Tamil Nadu Act No. 15 of 2009, dated 05.08.2009.]

(b)

In the case of railway lands which are not used exclusively for agricultural purposes and are not occupied by, or adjacent and appurtenant to, buildings, the municipal council shall levy these taxes on the annual value of such lands, and the State Government shall have power to make rules regarding the manner in which, the person or persons by whom and the intervals at which, the annual value of such lands shall be estimated or revised, and they may also by such rules, restrict or modify the application of the provisions contained in Schedule IV to such lands.

(4)

[ (a) The municipal council shall, in the case of lands used exclusively for agricultural purposes, levy these taxes at such proportions as it may fix, of the annual value of such lands as calculated in accordance with the provisions of section 79 of the Tamil Nadu District Boards Act, 1920 (Tamil Nadu Act XIV of 1920)] [This sub-section was inserted by section 62(iii)of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).]:Provided that the proportion shall not exceed the maximum, if any, fixed by the State Government.

(b)

If such lands be occupied by tenants, the municipal council shall levy the taxes in equal shares, from the landholder and the tenant respectively.]

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