Section 109 - New Assessment List Need Not Be Prepared Every Year in Karnataka Municipalities Act, 1964
New Assessment List Need Not Be Prepared Every Year.
1 [(1) Every part of the assessment list shall be completely revised not less than once in every four years, but it shall not be necessary to prepare a new assessment list every year.]
(2) The provisions of sections 105, 106 and 107 shall be applicable everyyear as if a new assessment list had been completed at the commencement of the official year.
(3) Where in any year a new assessment list is prepared, or a list isrevised, or the valuation and assessment contained in the list for the year immediately preceding is adopted with or without alteration, such new, revised or adopted assessment list shall be authenticated in the manner provided by section 106 at any time not later than the thirty-first day of July of the official year to which the list relates.
2 [(4) Notwithstanding anything contained in the preceding sub-sections, until the revision of an assessment list or any part thereof, the assessment list prepared and authenticated in accordance with the provisions of this Act shall continue to be the authenticated assessment list in force.]
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1. Substituted by Act 34 of 1966 w.e.f. 16.1.1967.
2. Inserted by Act 34 of 1966 w.e.f. 1.4.1965.