section 219
Property tax a first charge on property
The Mizoram Municipalities Act, 2007Infrastructure2007383 sections24 chapters
Chapter XVI MUNICIPAL TAXATION
Statutory text
Property tax a first charge on property: The property tax on buildings and lands shall, subject to the prior payment of land revenue, if any, due to the Government thereon, be a first charge upon the said buildings or lands and upon the movable property, if any, found within or upon the same and belonging to the person liable to such tax.
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