General exemptions from property tax

The following buildings and lands shall be exempt from the property tax:-

1. (a) places set apart for public worship and either actually so used or used for no other purpose;
2. (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes;
3. (c) places used for the charitable purpose of sheltering the destitute or animals, and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council;
4. (d) such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act VII of 1904), and such ancient and historical monuments declared by or under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958), to be of national importance and also such ancient monuments and archaeological sites and remains protected under the Tamil Nadu Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1966 (Tamil Nadu Act 25 of 1966), or parts thereof as are not used as residential quarters or public offices;
5. (e) charitable hospitals and dispensaries including residential quarters attached thereto;
6. (f) such hospitals and dispensaries maintained by railway administration as may from time to time be notified by the Government but not including residential quarters attached thereto;
7. (g) burial and burning grounds included in the register kept in the municipal office under section 327;
8. (h) any building or land the annual value of which is less than one hundred rupees provided that the owner thereof is not liable to income-tax and provided further that such building or land is owned by him and the aggregate annual value of the buildings and lands owned by him is less than one hundred and nineteen rupees;
   • (i) the bed of any river or canal or any river or canal belonging to Government and which does not provide any income to Government or any Government land set apart for recreation purposes or any other Government property being neither building nor land from which in the opinion of the Government any income could not be derived, as may from time to time be notified by the Government: Provided that nothing contained in clauses (a),
9. (c) and (e), shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses.