CHAPTER – V MUNICIPAL TAXATION · Assessment and levy of taxes on the annual value of buildings or lands or both

Section 145-A: Adoption of value of property determined under U. P. Act XII of 1962

The Uttar Pradesh Municipalities Act, 1916

How current this text is

Text as published by India Code for the Government of Uttar Pradesh, with amendments up to U.P. Act 16 of 2026.

¹[Notwithstanding anything contained elsewhere in this Act, the Municipality may by special resolution decide that the taxable value of buildings and lands determined under clause (ii) of section 4 of the Uttar Pradesh (Nagar Kshettra) Bhumi Aur Bhawan Kar Adhiniyam, 1962, shall be the annual value for the purposes of this Act. ]

Footnotes in the official text

1.Ins. by sec. 62 of U. P. Act no. 27 of 1964.

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