Reassessment to be done after every four years

The assessment of every property in the municipal area shall as far as possible be done not less than once in four years and once done shall remain in force for four years. Subject to rules made in this behalf, the Chief Officer may for the purpose of assessment divide the municipal area into such suitable divisions as he deems fit or may undertake the work for the whole municipal area simultaneously. The publication of the authenticated assessment list shall be done not later than the 31st day of July of the official year to which the list relates.