The vacant lands within the limits of the ULB are also taxed based on certain criteria. The vacant lands are identified and assessed for fixation of a Vacant Land tax, which is levied on the owner of the particular vacant land by the Revenue section of the ULB. The main functions/processes of the Revenue section with reference to Vacant Land tax are as follows.
- Receipt of application for assessment, inspection, processing of the application.
- Issue of notices to owner of Vacant lands.
- Assessment of the Vacant Land tax.
- Issue of demand notices.
- Collection of taxes and maintenance of the records.
- Receipt of application for title transfer, inspection, processing and recording of title transfer and collection of title transfer fee.
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