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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