Determination of basic property tax, additional basic property tax, etc., by Council

(1) The basic property tax, the additional basic property tax and the concession, if any, with regard to the age, for every building or land shall be determined by the Council subject to the minimum and maximum rates prescribed by the Government under section 83. (2) The Council shall notify the rates determined under sub-section (1) and such other particulars and in such manner as may be prescribed. (3) (i) (a) The basic property tax for every building shall relate to the carpet area of the building and its usage : Provided that the carpet area of any building shall not include the open verandah, open court-yard or any other open space which is not enclosed. (b) The classification of the building, for the purpose of deciding the usage of any building shall be residential, commercial, industrial or any other classification as may be prescribed. (ii) (a) The additional basic property tax for every building shall relate to location and type of construction of the building. (b) For the purpose of this clause, the location of the building shall be classified as follows:- (A) arterial roads, bus-route roads leading to arterial roads and main roads; (B) bus-route roads other than those specified in item (A); (C) roads and streets in primarily residential colonies. (c) The type of construction of the building shall be classified into different groups as follows, namely:- (A) thatched or tiled roof; (B) reinforced concrete cement roof; (C) reinforced concrete cement roof with mosaic or ceramic tiled flooring; (D) granite and marble flooring and walls. (iii) A concession on the basic and additional basic property tax shall be allowed in calculating the property tax having regard to the age of the building in such manner as may be prescribed.