State Act
Section 145. Preparation of assessment list
THE ODISHA MUNICIPAL ACT, 1950
145. Preparation of assessment list :– As soon as possible after the percentage at which the tax is to be levied for the next year has been determined under the last preceding section, the Executive Officer shall cause to be prepared an assessment list, which shall contain the following particulars and any others which the Executive Officer may think proper to include– (a) the name of the road in which the holding is situated: (b) the number of the holding on the register; (c) description of the holding; (d) the annual value of the holding. (e) the name of the owner; (f) the amount of tax payable for the year; (g) the amount of quarterly instalment; and (h) if the holding is exempted from assessment, a note to that effect.