Nothing in this chapter shall authorise a municipality to levy any tax which the State Legislature has no power to impose in the State under the Constitution.

Description and classes of property tax Description and classes of property tax:

1. (1) If the Board of Councillors by resolution determines that a property tax shall be levied, such tax shall be levied on all buildings and lands within municipal limits save those exempted by or under this Act or any other law. The Property Tax may comprise-
   • (a) a tax for general purposes;
   • (b) a water and drainage tax to provide for expenses connected with the construction, maintenance, repair, extension or improvement of water or drainage works heretofore provided or hereafter to be provided;
   • (c) a lighting tax to provide for expenses connected with the lighting of the municipality by gas or electricity; and
   • (d) a scavenging tax to provide for expenses connected with the removal of rubbish, filth or the carcasses of animals from private premises: Provided that where the water and drainage tax is levied, the municipal council shall declare what proportion of the tax is levied in respect of water-works and the remainder shall be deemed to be levied in respect of drainage works and the proportion so declared shall also be specified in the notification published under section 212.
2. (2) Save as otherwise provided in this Act, these taxes shall be levied at such percentages of the annual value of buildings, or land which are occupied by or adjacent and appurtenant to, buildings or both as may be fixed by the Board of Councillors subject to the provision of section 210.