Chapter VIII, Section 124- Assessment list

  1. The Corporation shall be in charge of preparing a list of all the land and buildings in Delhi. It will also add the particulars of these properties to the list as prescribed by the bye-laws.
  2. When the assessment list has been prepared, the Commissioner shall give a public notice. He shall also specify where the list or a copy of that list has been displayed. The list will be open for inspection by any property owner, lessee or occupier of any land or building included in it or an authorised agent of such a person. These persons can inspect the list free of charge.
  3. The Commissioner shall at the time of making the public notice of the list, also make a public notice of the date on which he will consider the rateable values of each of the enlisted properties. The date shall not come before one month has lapsed since this notice has been made by him. The Commissioner is liable to give a written notice to the owner, lessee or occupier of a land or building which is being assessed for property tax payment for the first time.
  4. Any objection to the rateable value given in the assessment list must be submitted in writing to the Commissioner before the date fixed in the notice. It shall state which respect of the rateable value is disputed, The objections will be recorded in a register.
  5. The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person by the Commissioner or by any officer of the Corporation authorised by the Commissioner.
  6. When all objections have been disposed of, and the revision of the rateable value has been completed, the assessment list shall be authenticated by the signature of the Commissioner. It may also be authenticated by an officer authorised by the Commissioner, who shall carry out the certification of the list. This will happen except in the cases of amendments made after valid objection to the rateable values of certain properties were raised.
  7. The authenticated assessment list shall be deposited in the office of the Corporation and be open, free of charge during office hours to all owners, lessees and occupiers of lands and buildings and authorised agents. The Commissioner shall publicly notify this list has been prepared.