ఆస్తి పన్ను పెంపుదలకు టైంటేబుల్ నిర్ణయించిన GO No 117 పూర్తీ పాఠం

GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Andhra Pradesh State Property Tax Board - Publication of Work
Plan submitted by Chairman of the Board for F.Y.2011-12 in the
Gazette – Orders – Issued.
MUNICIPAL ADMINISTRATION AND URBAN DEVELOPMENT(TC.1) DEPARTMENT
G.O.Ms.No. 117 Dated:30.03.2011

Read the following:
1. Stipulated Condition No.7 of XIII Finance Commission,
vide Para No.10.161 of Chapter 10 of the XIII FC Report.
2. Letter Roc.No. XIII FC/APSPTB/C&DMA/2010, dated.
28-03-2011, of the Commissioner & Director of Municipal
Administration, AP, Hyderabad.
3. G.O.Ms.No.107, MA & UD(TC.1) Dept., dated 26-3-2011.
4. Govt. Memo No.23510/TC.1/2010-1, dated 26-3-2011.
*****

                          O R D E R:
The XIIIth Finance Commission has allocated an amount
of Rs.1918.85 Crores for Urban Local Bodies in Andhra Pradesh
for 5 years from 2011-12 to 2014-15 and the allocated Grants
were divided into General Basic Grants and Performance Grants.
The Performance Grants constitute Rs.664.23 Crores and General
Basic Grants Rs.1254.60 Crores. Further, XIIIth Finance Commission

stipulated Nine (9) conditions to be fulfilled by 31-03-2011 to access
the Performance Grants and the Seventh (7th ) Condition provides
for
(a). Passage of legislation or issue of instructions for the creation
of Property Tax Board.
(b). Publication of work plan by the Board in State Government
Gazette.
2. Accordingly orders were issued establishing Andhra Pradesh
State Property Tax Board vide . G.O. Rt.No.107, MA&UD (TC.1)
Department Dated 26-03-2011 and appointed Dr.Prem Chand,
I.A.S. Commissioner and Director of Municipal Administration to
discharge the functions of the Chairman of Andhra Pradesh State
Property Tax Board till a regular Chairman is appointed.
3. In pursuance of the orders issued in the G.O 3rd and the
Memo 4th read above, the Chairman of the Board has submitted
the work plan of Andhra Pradesh State Property Tax Board for the
year 2011-12 for approval and publication in the State Gazette vide
reference 2nd read above.

4. The Government have examined the proposed Work Plan and
hereby approve the work plan of the Andhra Pradesh State Property
Tax Board for the year 2011-12. The same is annexed as Annexure -
A to this order and sent to the Commissioner, Printing, Stationery
and Stores Purchases, Hyderabad publication in the Extraordinary
Gazette dated 30.03.2011.

5. The Commissioner of Printing & Stationery & Stores
purchasing, Hyderabad. is requested to furnish 450 copies to
Government for placing in the A.P. Legislative Assembly.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
Dr. VIJAY KUMAR
SECRETARY TO GOVERNMENT

To
The Commissioner of Printing , Stationery
and Stores purchasing, Hyderabad(we).
The Commissioner & Director of Municipal Administration,
Andhra Pradesh, Hyderabad.
Copy to:
The Commissioner, Greater Hyderabad Municipal Corporation, Hyderabad.
The Commissioner, Greater Visakhapatnam Municipal Corporation,
Visakhapatnam.
The Commissioner, Vijayawada Municipal Corporation, Vijayawada.
The Law (A) Department.
The Finance Department.
OSD to Minister(MA&UD).
P.S. to Prl. Secy, MA & UD Dept.
P.S.to Secy, MA & UD Dept,
SC/SF.
//FORWARDED BY ORDER//

SECTION OFFICER

                                      ANNEXURE – A

Work plan of Andhra Pradesh State Property Tax Board for the

year 2011-12

1. Introduction :

1-1. the following restrictions were in force on increase of Property Tax due

general revision in all Municipalities and Municipal Corporations.

1-2. General Revision of Property Tax from 1-4-2002 :

(i) Residential Buildings : Increase in Property Tax was restricted

to 75% of the existing tax as on 31-3-2002.

(ii) Non-Residential Buildings :

(a) More than 25 years old : Increase in Property Tax was

restricted up to 100% of the existing tax as on 31-3-2002.

(b) Less than 25 years old : Increase in Property Tax was

restricted up to 150% of the existing tax as on 31-3-2002.

1-3. General Revision of Property Tax from 1-10-2007 in respect of
nonresidential properties: Increase in Property Tax restricted to 50% of the

existing tax as on 30-9-2007.

2. Removal of Hindrances : As per orders issued in G.O. Ms. No. 88

dated 5-3-2011 of MA & UD Department the hindrances placed on

general revision of Property Tax from 1-4-2002 and 1-10-2007 in all Municipal

Corporations were removed by amending the Hyderabad Municipal

Corporation (Assessment of Property Tax) Rules, 1990 by omitting Rules 9, 10

and 11 of the said Rules which have placed restrictions on revision of Property

Tax. Similarly, as per orders issued in G.O. Ms. No. 89 dated 5-3-2011 of

MA & UD Department the hindrances placed on general revision of Property

Tax from 1-4-2002 and 1-10-2007 in all Municipalities were removed by

amending the A.P. Municipalities (Assessment of Property Tax) Rules, 1990

by omitting Rules 16, 17 and 18 of the said Rules which have placed

restrictions on revision of Property Tax.

3. Wok plan for revision of Property Tax in view of the removal of

hindrances : The online property tax system was introduced in all

Municipalities and Corporations from the year 2003. Therefore the Municipal

Commissioners, after following the process suggested at Steps 1 to 7 of the

work plan manually, the process indicated at steps 8 to 14 have to be taken up

through the online system also. The following work plan is suggested to the

Commissioners of all Municipalities and Municipal Corporations consequent

on the removal of hindrances placed on increase of Property Tax due to

general revision of Property Tax.

3-1. Step - 1 : The Commissioners of all ULBs where general revision of

Property Tax was given effect from 1-4-2002 in respect of residential buildings

have to list out all the residential buildings where increase in Property Tax was

restricted to 75% of the existing tax as on 31-3-2002, in Property Tax

assessment list of buildings in Form – B.

3-2. Step - 2 : The Commissioners of all ULBs where general revision of

Property Tax was given effect from 1-10-2007 in respect of non-residential

buildings have to list out all the non-residential buildings where increase in

Property Tax was restricted to 50% of the existing tax as on 30-09-2007, in

Property Tax assessment list of buildings in Form – B.

3-3. Step - 3 : The list of properties which have been prepared as per step-

1and 2 shall be verified by Revenue Inspector, Revenue Officer and finally by

the Deputy Commissioner / Commissioner and have to be certified by the

Commissioner in the assessment list of buildings for each ward to the effect

that all residential buildings where increase in the Property Tax has been

restricted to 75% of existing tax as on 31-3-2002 and all non-residential

buildings where increase in Property Tax has been restricted to 50% of the

existing tax as on 30-09-2007 are included in the assessment list of buildings

now prepared.

3-4. Step – 4 : In respect of the residential buildings listed out as aforesaid,

the Commissioners of ULBs have to finalize the revised Property Tax based

on the notification already issued in the year 2002 showing monthly rent fixed

per square meter of plinth area duly filling up relevant columns in Property Tax

Assessment list of buildings. Adequate reasons have to be recorded by the

Commissioner for increase of Property Tax in column 28 of Property Tax

assessment list of buildings.

3-5. Step – 5 : In respect of the non-residential buildings listed out as

aforesaid, the Commissioners of ULBs have to finalize the revised Property

Tax based on the notification already issued in the year 2007 showing monthly

rent fixed per square meter of plinth area duly filling up relevant columns in

Property Tax Assessment list of buildings. Adequate reasons have to be

recorded by the Commissioner for increase of Property Tax in column 28 of

Property Tax assessment list of buildings.

3-6. Step - 6 : In respect of an assessment where residential portion and

non-residential portion are included, action has to be taken in respect of the

residential portion as per Step 4 and in respect of non-residential buildings

action has to be taken as per Step 5.

3-7. Step - 7 : The Regional Directors of Municipal Administration have to

make a test check of atleast 5% of the assessments made by the

Commissioners and issue suitable directions as deems fit in the matter to the

Commissioners.

3-8. Step – 8 : After completion of the steps 1 to 7, the person authorized

by the Commissioner have to the enter revised Property Tax against each

assessment number in the revised tax entry screen available in the online

system provided by the office of Commissioner and Director of Municipal

Administration. The corresponding education cess, library cess and UAC i.e.

penalty on Unauthorized Construction will be calculated and displayed by the

system.

3-9. Step - 9 : After updating revised Property Tax in the online system as

above, the Commissioners have to print special notices through the system in

the prescribed format, for increase of Property Tax to come into effect from 1-

4-2011.

3-10. Step - 10 : All special notices prepared for increase of Property Tax in

pursuance of the above steps shall be served as per the procedure prescribed

in the Municipal Laws before 30-6-2011.

3-11. Step - 11 : All revision petitions received have to be entered in register

of revision petitions as well as in the online system and the Commissioners

have to dispose of the revision petitions as per the prescribed procedure

before 31-7-2011.

3-12. Step - 12 : All appeals received on the orders of the Commissioner

upon revision petitions in municipalities shall be entered in the register of

appeal as well as in the online system and appellate Commissioners have to

dispose of the appeals.

3-13. Step - 13: Proceedings issued on the Revision petitions and Appeal

petitions, are to be entered in the relevant register as well as in the online

system against the concerned assessment number and data updated in the

system.

3-14. Step – 14: Greater Hyderabad Municipal Corporation, Greater

Visakhapatnam Municipal Corporation, Vijayawada Municipal Corporation,

Guntur Municipal Corporation, Warangal Municipal Corporation have to follow

the above procedure since they are not covered by the online system provided

by the office of Commissioner & Director of Municipal Administration.

4. Weekly progress reports annexed to the work plan have to be

submitted by all Municipal Commissioners on every Monday of the week.

.