Preparation and publication of property tax register

(1) A property tax register in respect of buildings 1. Substituted by Act 43 of 2024 w.e.f. 10.09.2024. 1[vacant building sites] or both in the city shall be maintained in such form and in such manner as may be prescribed. 1[(1A) (i) Notwithstanding anything contained in the Act, prior approval for the layout plan by the jurisdictional planning authority under section 17 of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) shall be obtained by the Commissioner or any officer authorized by the Commissioner to issue new PID or khata for the building sites meant for the purposes of construction of building. (ii) No new PID or khata shall be issued by the Commissioner or any officer authorized by the Commissioner of Corporation, without complying with the provisions under section 17 and sub-section (2-E) of section 17 of the Karnataka Town and Country Planning Act, 1961(Karnataka Act 11 of 1963): Provided that, if the Commissioner or any officer authorized by the Commissioner of the Corporation fails to comply with the said provisions of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) and section 505 of this Act, and issues new PID or khata to an unlawfully formed plot, the concerned officer shall be liable for such penalty and punishment as may be prescribed. (1B) (i) The Corporation may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorized layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior ` 108 to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization, owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024: Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force. The Commissioner shall maintain a record as specified in this section, which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section.] 1. Inserted by Act 43 of 2024 w.e.f. 10.09.2024. 1. Omitted by Act 32 of 2003 w.e.f. 20.8.2003. 1[(2) xxx] (3) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the corporation from time to time, permit such person to inspect the property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof. (4) The Commissioner or the authorised officer may issue a property tax certificate to every owner or occupier of building or lands, containing all the details of, buildings or lands or both and the property tax payable in relation to such buildings or lands or both.

¹ Substituted by Act 43 of 2024 w.e.f. 10.09.2024.

1[vacant building sites] or both in the city shall be maintained in such form and in such manner as may be prescribed.

1[(1A) (i) Notwithstanding anything contained in the Act, prior approval for the layout plan by the jurisdictional planning authority under section 17 of the Karnataka Town and Country Planning Act, 1961 (Karnataka Act 11 of 1963) shall be obtained by the Commissioner or any officer authorized by the Commissioner to issue new PID or khata for the building sites meant for the purposes of construction of building.

1. (ii) No new PID or khata shall be issued by the Commissioner or any officer authorized by the Commissioner of Corporation, without complying with the provisions under section 17 and sub-section (2-E) of section 17 of the Karnataka Town and Country Planning Act, 1961(Karnataka Act 11 of 1963): Provided that, if the Commissioner or any officer authorized by the Commissioner of the Corporation fails to comply with the said provisions of the Karnataka Town and Country

Planning Act, 1961 (Karnataka Act 11 of 1963) and section 505 of this Act, and issues new

PID or khata to an unlawfully formed plot, the concerned officer shall be liable for such penalty and punishment as may be prescribed. (1B) (i) The Corporation may levy and collect the property tax from every building, vacant land or both, including a building constructed in violation of the provisions of building bye-laws or in an unauthorized layout or in a revenue land or from a building occupied without issuance of Occupancy or Completion certificate, only for the property created prior ` 108 to the date of inception of this provision, except for the building constructed illegally in the Government land, land belonging to any local body, any statutory body or an organization, owned or controlled by the Government. The property tax levied for such building or vacant site shall be double the tax payable for the first year and only the property tax shall be levied for the subsequent years, which shall be maintained in a separate register. No new property shall be entered in the register after the date of commencement of the Karnataka Municipalities and Certain other Law (Amendment) Act, 2024: Provided that, levy and collection of property tax under this sub-section from such building or vacant land does not confer any right to regularize violation made, or title, ownership or legal status to such building or vacant land. The persons holding such building or vacant land shall always be liable for legal action for violation of law, in accordance with the provisions of this Act or any other law for the time being in force. The Commissioner shall maintain a record as specified in this section, which shall contain the details of the lawful buildings or vacant lands and unlawful buildings or vacant lands, which have been taxed under this section.]

¹ Inserted by Act 43 of 2024 w.e.f. 10.09.2024.

¹ Omitted by Act 32 of 2003 w.e.f. 20.8.2003.

1[(2) xxx]

1. (3) The authorised officer may on an application made by any person and subject to payment of such fees as may be specified by the corporation from time to time, permit such person to inspect the property tax register at reasonable hours or grant certified extract of the entries in the register or certified copies thereof.
2. (4) The Commissioner or the authorised officer may issue a property tax certificate to every owner or occupier of building or lands, containing all the details of, buildings or lands or both and the property tax payable in relation to such buildings or lands or both.