Bihar Property Tax Board Rules, 2013

{
    "id": 15445,
    "slug": "bihar-property-tax-board-rules-2013",
    "title": "Bihar Property Tax Board Rules, 2013",
    "short_title": "Bihar Property Tax Board Rules, 2013",
    "act_number": "Published vide Notification No. 5( u0 ) fofo/k -01",
    "act_year": 2013,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Property Tax Board Rules, 2013",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short Title, Extent and Commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Board\" means the Bihar Property Tax Board;\n(b) \"Fund\" means the Bihar Property Tax Board Fund referred to in section 19;\n(c) \"Government\" means Government of Bihar\n(d) \"Municipality\" means a Municipal Corporation or Municipality or Nagar Panchayat as defined in the Bihar Municipal Act, 2007.\n(e) \"Notification\" means a notification published in the Official Gazette of the State Government;\n(f) \"Property Tax\" means the Holding Tax based on the annual rental value of lands and buildings determined and to be levied under the Bihar Municipal Act, 2007;\n(g) \"Regulations\" means regulations made under Rule 21;\n(h) \"State Government\" means the State Government of Bihar.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Establishment of the Board.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Composition of the Board.",
            "chapter": null,
            "content": "(b) The Chairperson shall be a person who is or has been an officer of the State Government not below the rank of Secretary to the Government.\n(c) The other members shall be those having knowledge and experience in the fields of municipal administration, and valuation of properties or property tax assessment for a minimum period of 5 years in any Municipal Corporation in India on a position not lower than the rank of class l officer in the State Government.\n(d) Chairperson and Members of the Board shall be appointed by the State Government initially for a period of 5 years and their appointment may be extended for a further period up to 5 years by the State Government. provided that Chairman, members and Secretary of the Board shall not be above the age of 62 years at the time of their appointment and shall not hold the office beyond the age of 65 years, irrespective of their tenure of appointment. The terms and conditions of their service, including salaries and allowances, shall be such as may be determined by the State Government.\n(e) The person appointed as Chairperson or Member of the Bihar Property Tax Board may, by writing under his hand addressed to the Principal Secretary, Urban Development and Housing Department, State Government of Bihar resign his office; and\n(f) The person appointed as Chairperson or Member of the Bihar Property Tax Board may be removed from office in the manner as specified by the State Government.\n(g) The Secretary of the Board shall be appointed by the State Government from the existing pool of officers or .from outside in consultation with the Chairman of the Board.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Validation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Roles and Responsibilities of the Board.",
            "chapter": null,
            "content": "(1) To undertake directly or through an agency, enumeration of all lands and buildings in each municipality once in five years to widen the tax net and maintain an updated database of properties in the urban local bodies in the state based on this periodical survey;\n(2) Suggest the State Government methods and procedures for review and updating the rental values or market values of lands and buildings every 5 years or earlier;\n(3) Suggest measures for making the Holding Tax system more buoyant;\n(4) To review and evaluate performance of each ULB in regard to assessment of land from Holding Tax against a pre-determined target and suggest improvements on a continuous basis;\n(5) Drawing from best practices elsewhere, suggest and ensure implementation of innovative methods of tax collection;\n(6) Ensure transparent procedure for valuation of properties in accordance with provisions in the Bihar Municipal Act, 2007;\n(7) Based on the experience of tax administration in the State, suggest required changes in relevant Sections in the Act, Rules and Bye-laws from time to time;\n(8) Publish the annual work plan in the Official Gazette of the Government;\n(9) Render such advice on valuation of properties to a Municipality as the State Government may, from time to time, require it to do or as the Board may consider necessary for carrying out the purposes of this Act; and\n(10) Undertake directly or through any institution, training of officers and employees of Municipalities as the State Government may direct or as the Board may consider necessary for carrying out the purposes of these Rules.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Organization.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Staff of the Board.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Owner or occupier to file statement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Determination of valuation and its duration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Power to enter into land or building.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Fund of the Board.",
            "chapter": null,
            "content": "(i) such moneys as may be paid to the Board by the State Government or any other authority or agency, and\n(ii) such moneys as may be paid to the Board by the Municipalities, and other local authorities under Rule 13,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Payment to the Board by Municipalities.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Expenditure incurred on account of salaries and allowances including contingencies.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Annual Report.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Budget.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Expenditure and accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Audit.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Delegation of powers and functions by Board.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Members, officers and employees to be public servants.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Power to make regulations.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 10th February, 2020 [bh745]",
        "Act Number": "Published vide Notification No. 5( u0 ) fofo/k -01/2012-239/ u0 fo0,oa0vk0fo0 , dated 6.2.2013",
        "Enactment Date": "",
        "Act Year": "2013",
        "Short Title": "Bihar Property Tax Board Rules, 2013",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}