This Act amends the Manipur Municipalities Act, 1994 to establish a dedicated Property Tax Board responsible for assessing and levying taxes on the annual value of land and buildings within municipal areas. It defines key terms like "Property Tax" and "Fund" to streamline the tax collection process. By empowering the State Government to specify valuation areas and override municipal decisions when necessary, the legislation aims to ensure fair taxation, improve revenue generation for local bodies, and facilitate better urban development planning in Manipur.
Official Legislative Text
Educational Study Layer
Chronological legislative evolution of “THE MANIPUR MUNICIPALITIES (SIXTH AMENDMENT) ACT, 2012 across statutory gazettes and amending Acts.