The Government of Himachal Pradesh, on May 22, 2025, issued the Municipal Council Ghumarwin (Property Taxation) Bye-laws 2025.
The following has been stated:-
• Form of Assessment list: — The assessment list shall be kept in the form-A here to. The Executive Officer may order to add, omit, amend or alter any of the columns of the Performa of the assessment list as and when required.
• Procedure where name of person primarily liable for property tax cannot be ascertained: —If the name of the person primarily liable for the payment of property tax in respect of any unit of any land or Building cannot be ascertained, it shall be sufficient to designate him in the assessment list, property tax bill and in any notice which may be necessary to serve upon the said person under the Act, as “the holder” of such unit of land or Building without further description.
• Inspection of assessment list:— If assessment list has been completed, the Executive Officer shall give public notice there of mentioning therein the place where assessment list or copy thereof may be inspected and every person claiming to be the owner or lessee or occupier of any unit(s) of any land or building included in the assessment list and any authorized agent of such person shall be at liberty to inspect the list and to file written objection within 30 days from the date of publication of such public notice in the local newspaper(s).
[Notification No. MCG/Bye-Laws/2025]