In exercise of the powers conferred by section 213
of the Tripura Municipal Act, 1994 (Tripura Act. No. 7 of 1994), the State
Government hereby makes the following Rules for assessment and collection of
Property tax in the Municipal Area. These Rules may be called the Tripura
Municipal Assessment and collection of Property Tax) Rules, 2004. (1) " Act"
means the Tripura Municipal Act, 1994. (2) "Section"
means a section of the Act. (3) "Assessment"
means "assessment of rental value of all the buildings and land in the
holding of any person within the Municipal limit under possession with right of
ownership and agreement". (4) "Tax" means
a tax payable by the owner imposed under the Act. (5) "Form"
means a form appended to these Rules. (6) "Executive
Officer" means an Executive Officer of the Municipality or any other
officer authorized by the Municipality. (7) (i) Plinth area for
taxing purpose means total plinth area of ail constructions deducting 1/3rd
total plinth area for Varanda, Corridor, Kitchen, Bathroom, Outroom etc. (ii) Plinth area means, plinth area of
all cellars i.e. ground floor and all other floors above the ground floor of
the building. (8) Property means
immovable property like land and building in the holding. (9) Words and expression
used herein but not defined in these rules shall have the same meaning as are
assigned to this in the Act. Annual Rental Value means Annual value
for taxing purpose linking rent control Act.) i.e. this value may be assessed @
3% to 6% on the value of land and building in the relevant holding as
determined by the Municipality. The Methodology for calculating of Annual
Rental Value (ARV) is appended at Form-A. Zone of taxing area shall be made
considering location, type of construction, plinth area, age of the building,
nature of using the holding and other criteria as may be considered by the
Municipality. Rebate may be allowed on ARV of holding
maximum as follows:- List of building Maximum Rebate allowed 25 years below 10% Above 25 years 20% Holding is used by owner for
residential purpose: 10%. (a) Tax on land and
building - shall be imposed minimum 1 % and maximum 10% on ARV of holding by
the Municipality. (b) Tax for street
lighting shall be imposed minimum 1% and maximum 3% of ARV, by the
Municipality. (c) Tax for conservancy
shall be imposed minimum 1% and maximum 10% of ARV, by the Municipality. The Municipality may impose or reduce
taxes as per prescribed provisions as and when it shall deem fit and proper. The entire Municipality shall be
divided into convenient territorial zones for the assessment of taxes based on
the following factors. The property tax of the zone may be determined by the
council subject to the condition that there may not be any variation on minimum
and maximum rates. (a) Civil amenities like
Water Supply, Street Lighting, Roads and Drain. (b) Market and Shopping
Centres. (c) Educational
Institutions. (a) Banks, Postal
Service, Public Offices. (b) Medical Institutions. (c) Factories and
Industries (d) Such other factors. Under such zone, the building may be
classified as (a) RCC/Load bearing
building etc. (b) Tiled or Asbestos or
GI roofed building (c) Huts/Others. The building may be classified taking
into consideration the nature of use of building. (a) Residential (b) Commercial purpose (c) Any other use. In case of land is not used exclusively
for Agri purpose and are not occupied by or adjacent and appurtenant to building
the capital value of lands fixed by Registration Department for the purpose of
registration shall be adopted. In case the vacant land is purchased at a higher
price than the market value fixed by the Registration Department the value
mentioned in the registered document shall be adopted for fixation of the
capital value of the vacant land. (1) A notice for
conducting survey to collect information may be issued by the Municipality for
fixing ARV new or revision in the daily newspaper for wide circulation. (2) The Property Tax on
land which is not exclusively used for Agri purpose and is not occupied
adjacent and appurtenant to building shall not be more than 1% of the capital
value of the land for assessing ARV. (3) (i) The Notification
showing rate of Annual Rent shall be in form - A. (ii) The Property Tax assessment list
of land shall be prepared in Form-C. (4) Before the
commencement of assessment of building and land the Executive Officer of the
Municipality shall prepare either personally or under his personal supervision,
an assessment list for each ward/zone in form 'B' or BA and 'C' as the case may
be containing the following particulars- (a) The particulars of
existing assessment for the different properties compiled from the current
demand register, and (b) The particulars of
the revised assessment, total amount of the revised assessment in each case
being written in words. (1) As soon as the
assessment list of all the words are completed the Executive Officer of the Municipality
shall cause the notice referred to relevant rules published the revised
assessment intended to take effect. (2) Special notice of
taxation shall be in Form-D for serving to holders. (i) Revision. Revision petition shall be received and
entered in a register for disposal under order of the Executive Officer of the
Municipality. The holder shall pay revised tax and if tax is reduced by order
in revision petition tax paid in excess shall be adjusted in future dues. (ii) The revision,
amendment and alteration of assessment list shall be made on the following
cases. (a) When the ownership of
holding changes or (b) When any tenancy or any rent in
respect of holding changes or (c) When the nature of use of holding
changes or (d) When the land and building comprised
in the holding has been re-developed or substantially altered or imposed during
the period of annual valuation remain in force or (e) When the value of the land and
the building comprised in the holding has been substantially reduced owing to
demolition or has suffered depreciation from any accident or natural calamity
during the period the annual value remains in force or (f) When the holding has been
acquired by purchase or otherwise by the State Govt. during the period the
annual value remains in force or (g) When the valuation or assessment
has been set aside or declared void by an order of the Court necessitating
revaluation or re-assessment of a holding or (h) When it has been discovered that
the holding has been grossly under valued by reasons of any fraud mis-representation,
mistake or error or (i) When an alteration has been
necessitated to correct any parent error. (j) The owner or occupier shall
notice transfer of land within 90 days from date acquisition. (k) The Municipality shall levy a
surcharge or transfer of immovable property situated within the municipal area
at the rate determined by the Municipality maximum 1% area per cane, on the
value of the property. (i) All appeal under relevant rules
shall, on receipt, be entered in a register and shall be disposed of by the
competent Municipal Assessment Review Committee under his recorded order The
holder shall pay tax as fixed and if excess is paid as per order of Municipal .
Assessment Review Committee shall be adjusted in future dues. (ii) The Municipal Assessment Review
Committee consisting of the Chairperson and two to four other members, of the
Municipality shall be appointed by the members of the Municipality in a meeting.
And review will be as per rules/guidelines of assessment. (iii) The State Govt. by Notification
appoint a Municipal Assessment Tribunal for the purpose of review of assessment
of Property Tax made by Municipal Assessment Review Committee. (i) Every Municipality shall collect
property tax in Form-E by issuing receipt in duplicate on the tax collected
against the items as in Form-F. (ii) Collected tax shall be posted in
demand and collection register of property tax daily to keep account up to date
in Form - E. This may be computerized to generate prompt issue of demand
notice. (iii) Progress report shall be prepared
at the end of each month and each year for the purpose of financial control.
This progress report shall be made ward wise and Municipality wise. (i) If any, of the owner of a holding
does not pay property tax during the year, he shall be treated as defaulter.
List of defaulter shall be prepared and defaulter shall be served a demand
notice detailing dues fixing time to pay. (ii) In default the matter shall be
referred to the competent court following provision of Section-215 of Tripura
Municipal Act, 1994. (i) A new valuation list shall be
made periodically, as and when new constructions etc. is reported. (ii) Subject to any alteration or
amendment and review petition, assessment entered in assessment register and
property tax shall be valid from the date on which the list takes effect in the
municipality. The Municipality in a meeting may change assessment
list for reason to be recorded in writing for change of ownership in land and
construction of buildings. Assessment list for property tax shall take
immediate effect from the April next following finalization/publication of
assessment list for property tax. Tax shall be paid by the owner in the office of the
Municipality. If tax is paid in April, the owner of holding shall get rebate @
7% on current demand of property tax excluding water tax. And if tax is not
paid during the year, penalty on arrear amount of tax shall be paid @ 10 % p.a.
22. If any difficulties arises in giving effect to the provisions of this Rule,
the State Government may by an order amend the rules there to.TRIPURA MUNICIPAL
ASSESSMENT AND COLLECTION OF PROPERTY TAX) RULES, 2004
PREAMBLE