The Government of Chhattisgarh on February 08, 2021 has issued the Chhattisgarh Municipality (Determination of Taxable Property Value of Building/land) Rules, 2021.
The following provisions have been made:
• Every municipality shall classify the municipal areas according to the classification of areas of the concerned district determined under Collector Guidelines for the relevant year.
• Every municipality shall classify the building and lands situated in municipal area according to the classification of buildings and lands determined under collector guideline for the relevant year.
• Notwithstanding anything to the contrary contained in rule 4, the classification of buildings and lands situated in every zone for determining the annual letting value.
• Every municipality as per criteria described in Rule 5, shall fix separate rates for each type of buildings and lands situated in each zone on the basis of their quality of construction, use and location for the purpose of determination of their annual letting value.
• If in any year the municipality does not adopt the resolution under the provisions of rule 8, the owners of buildings/lands shall in an interim way deposit the amount of the tax along with the return on the basis of previous year’s rate and on the declaration of the rates for the current year the revised return along with the amount of difference, if any, shall be deposited.
• Each municipality shall declare various systems for depositing amount of property tax like online, counters or designated agencies and bank branches etc.
• if any owner of building or land does not deposit the amount of tax in the municipality along with the return, within the fixed date, then apart from the taxable amount, the surcharge at the rate determined according to the resolution published under rule 8 shall be payable.
[Notification No. F 5-16/2020/18]
