section 126
Municipal assessment code:
The Nagaland Municipal Act, 2001Infrastructure2001402 sections
Statutory text
- (1) The Government may, by rules, provide for the detailed procedure for the determination of the annual value of lands or buildings in the municipal areas and for other matters connected therewith, and such rules together with any regulation made under this Act, shall constitute the Municipal Assessment Code.
- (2) Under the rules as aforesaid:- (a) Every building together with the site and the land appurtenant thereto shall be assessed as a single unit; (b) All lands or buildings to the extend these are contiguous or are within the same cartilage or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act: Provided that is such land or building is sub-divided into separate portions which are not entirely independent and capable of separate enjoyment, the Chief Officer of the Municipality may, on an application from the owners or co-owners according to the value of their respective portions treating the entire land or buildings as a single unit;
- (c) All lands and buildings within the same enclosure and owned by the same owner as undivided property, shall be treated as one unit for the purpose of assessment under this Act; (d) Each residential unit with its percentage of the undivided interest in the common areas and facilities constructed or purchased and owned by or under the control of any housing co-operative society, registered under the law for the time being in force in the State, shall be assessed separately;
- (3) If the ownership of any land or building or a portion thereof is sub- divided into separate shares or if more then one land or building or portions thereof by amalgamation, come under one ownership, the Chief Officer, may, on an application from the owners or co-owners, separate or amalgamate, as the case may be, such lands or buildings or portions thereof so as to ensure conformity with the provisions of this section. (4) A newly constructed non-residential building shall become assessable from the year of the issue of the completion certificate under the provisions of this Act: Provided that is such building is occupied before the issue of the completion certificate in contravention of the provisions of this Act, such building shall be liable for assessment from the year of its occupation. 127. Furnishing of returns and inspection of lands and buildings for purposes of assessment:- (1) The Chief Officer of a Municipality shall, for the purpose of preparing the draft valuation list of all lands or buildings in any ward or part thereof in the Municipality and ascertaining the person primarily liable for the payment of any tax on such land or building by a public notice, require the owner or the occupier on such lands or building or part thereof to furnish, within such period as may be specified in the public notice, a return in such form, containing such particulars and in accordance with such procedure, as may be prescribed. (2) Every owner or occupier of any land or building referred to in the public notice under sub-section (1), shall be bound to comply with such notice and to furnish a return with a declaration that the statement made therein is correct to the best of his knowledge and belief.
- (3) The Chief Officer or any person subordinate to him and authorised by him in writing in this behalf may, after giving previous notice, in such manner, as may be prescribed, to the owner or the occupier of any land or building in the municipal area, enter upon, and make an inspection or survey and take measurement of such land or building and verify the statement made in any return in relation or such land or buildings submitted under this Chapter.
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