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What is the procedure for levying tax on the houses built on agricultural land within the limits of municipality?

April 26, 2017Agricultural built houses land LEVYING limits Municipality procedure tax

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What is the procedure for levying tax on the houses built on agricultural land within the limits of municipality?

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Agricultural land is exempted from property tax. But for the buildings constructed on agricultural lands, the value should be fixed based on the built up area and plinth area of the building. If the appurtenant land is used for non-agricultural purpose, property tax should be paid for that also.