Jharkhand Property Tax Board

(1). Composition of the Jharkhand Property Tax Board – (a) The Board shall consist of Chairperson and two members, (b) The Chairperson shall be a person who is or has been an officer of the State, Government not below the rank of Secretary including ex-officio Secretary; (c) The other members shall include those having knowledge and experience in the fields of municipal administration, valuation of properties, accountancy, law, engineering, and urban planning as the State Government may determine, (d) The Chairperson and the members of the Board shall hold office for a period of three years and the terms and conditions of their service, including salaries and allowances, shall be such as may be prescribed by the State Government, (e) Board shall have a Secretary who shall be appointed by the State Government. (2) Appointment of Chairperson and Members – The State Government shall appoint a person as Chairperson and others as members. (3) Functions of the Board – 1. Enumerate, or cause to enumerate, all properties in the municipalities in the state and develop a data- base, 2. Review the property tax system and suggest suitable basis for valuation of properties, 3. Design and formulate transparent procedure for valuation of properties, 4. Undertake valuation or cause valuation of all properties in the Municipalities in the state including central, state or municipal properties and exempted properties; 5. Recommend modalities for periodic revision; 6. Adjudicate property/Holding tax disputes and appeals; 7. Ensure quality in valuation of properties; 8. Ensure transparency in valuation process and facilitate disclosure of valuations for fair comparison; 9. Publish the annual work plan in the Official Gazette of the Government; 10. Undertake directly or through any institution, training of officers and employees of Municipalities as the State Government may direct or as the Board may consider necessary for carrying out the purposes of this Act. 11. Discharge such other functions in the field of valuation including development of expertise in valuation of lands and buildings; and 12. Render such advice on valuation of properties to a Municipality as the State Government may, from time to time, require or as the Board may consider necessary for carrying out the purposes of this Act. (4) Power to make rules – a) The State Government may, by notification, make rules for carrying out the purposes of this section, b) In particular, and without prejudice to the generality of the foregoing powers, the State Government may make rules relating to the organization of the Board, meetings of the Board, matters relating to officers and employees of the Board, working procedures and such other matters; and such rules may provide for all or any of the matters which may be or is required to be prescribed, c) All Rules made by the State Government shall be published in the Official Gazette. (5) Power to make regulations – a) The Board may, with the previous approval of the State Government, make regulations consistent with the provisions of this Act and the rules made thereunder for carrying out the purposes of this Act. b) The State Government may, in according such approval, make such additions, alterations and modifications therein as it thinks fit: Provided that before making such additions, alterations or modifications the State Government shall give the Board an opportunity to express its views thereon within such period not exceeding two months as may be specified by the State Government. c) All regulations made by the Board and approved by the State Government shall be published in the Official Gazette. (6) Annual Report - The Board shall prepare an annual Report of its activities during the year in such form as may be prescribed by the State Government, and the State Government shall place the Report before the Legislature.