1[(1) The Council shall maintain a Municipal Assessment Book, also known as assessment list, in such form, and in such manner, as may be specified in the bye-laws and shall make it available for inspection, free of charge, through electronic media or otherwise as may be specified by the bye-laws:
Provided that the Municipal Assessment Book shall not be kept pending for any case for which any objection or appeal has been filed:
Provided further that subject to such alterations as may be made thereafter in the assessment list under this Act, the entries in the assessment list shall be accepted as conclusive evidence for the purpose of assessing any tax levied under this Act, of the annual value of all lands and buildings to which such entries respectively relate.
(2) The Chairperson may, at any time, amend the Municipal Assessment Book for such reasons as may be specified in the bye-laws:
Provided that no such amendment shall be made without giving any person affected a reasonable opportunity of being heard.]
Footnotes in the official text
- 1.Subs. by Act 8 of 2026, for s. 70 (w.e.f. 15-05-2026).