GOVERNMENT OF KERALA Local Self Government (RD) Department NOTIFICATION G. O. (P) No. 18/2011/LSGD. Dated, Thiruvananthapuram, 14th January, 2011. S.R.O. No. 35/2011 In exercise of the powers conferred by sections 230, 231, 233 read with section 565 of the Kerala Municipality Act, 1994 (20 of 1994), the Government of Kerala hereby make the following rules, namely:--

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S.Rule 1 Short title and commencement.--

S.Rule 2 Definitions.--

S.Rule 3 Property tax to be levied to each building.--

S.Rule 4 Fixing of rates of basic property tax.--

S.Rule 5 Assessment of basic property tax.--

S.Rule 7 Classification of area of Municipality into zones.--

S.¹[Rule 8 Classification on the basis of road facility.--

S.Rule 9 Criteria for assessment of the annual property tax of the building.--

S.Rule 10 Publication of public notice as to assessment of property tax.--

S.Rule 11 Property tax return and its inspection.--

S.Rule 12 Assessment of property tax and maintenance of tax assessment register.--

S.Rule 13 Property tax demand register.--

S.Rule 14 Demand notice to be given to each tax payers.--

S.Rule 15 Procedure for remittance of property tax.--

S.Rule 16 Appeal and Revision.--

S.Rule 17 After assessment of property tax, variations made in the plinth area, in the manner of usage and otherwise of the building.--

S.Rule 18 Realisation of property tax from the possessor.--

S.Rule 19 Procedure to be taken for non-remittance of tax.--

S.Rule 20 Assessment of Property tax of buildings constructed unlawfully.--

S.Rule 21 Deduction of tax to the vacant building.--

S.Rule 22 Notice to be given by the transferor and transferee as to the transfer of building.--

S.Rule 23 Application to effect changes in the property tax assessment register as to the ownership of the building and procedure to be taken on it by the Secretary.--

S.Rule 24 Obligation of the owner to give notice before construction, or re-construction or demolition of building.--

S.Rule 25 Deduction of tax in areas included or excluded in between a year.--

S.Rule 26 Levy of service cess.--

S.Rule 27 Rates of service cess.--

S.Rule 28 Procedure for collecting service cess.--

S.Rule 29 Fees to be realised for arranging special amenities.--

S.Rule 30 Service charge to be realized in case of buildings owned by the Central Government.--

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S.Rule 31 Surcharge on the property tax.--

S.FORM I

S.Rule 6 Deductions and Additions to be made on Basic Property Tax.--