As Explained above the % of tax on building is 16 ¼% and on vacant site is 5/8 % though different method is adopted the tax is levied on the annual value of the Buildings and on capital value in case the annual value could not be ascertainable.

The vacant site tax is levied based on present Market value of the site. In fact tax is an Extraction of money for the administration as a whole but not for any particular service. hence payment of tax is a compulsion. As on Act the rate of tax shall be uniform throughout the City. but not Zonal wise. The commissioner of Corporation is the authority for the assessment of the property tax, Under the delegation of powers the other persons may assess subject to limitation, restriction and revulsion periodically.

As regards the assessment the of property tax on buildings, the details of the site and structure and usage are expected to be furnished by the Owner / tenant of the buildings in the prescribed form as is being resorted to for assessment of income tax and on the basis of particulars the tax is worked out by the Revenue Assistant, Revenue Inspector, Assistant Revenue Officers and there upon confirmed by the authorities concerned and the amount of tax is informed to the persons concerned and the said amount is payable for every half year, unless and until the same is charged.

If the tax amount is not paid within 15 days of receipt of the intimation coercive as contemplated under Administrative officer and Revenue officer action should be taken to realize the tax amount with in the current year itself by the revenue assistants and revenue officers and the commissioners will reviewed at the end of the month the collection work so as to ensure 100% collection.

As regards collection of tax the work of collection the tax by the Revenue assistants have been dispersed with and the owner / tenant themselves pay the tax amount into the Corporation / Zonal office directly through computer.

The duty of the Revenue Assistant is to motivate the owner / tenants for payment of tax by issue notices giving 7 days time and then issue final notices giving 15 days notices for prosecution. All those served of notices should be served charge streets and prosecuted through court of law.

As per the above G.O., the Salem Corporation has revised the rate of Profession tax by increasing 30% in the existing rate of tax through its resolution No. 94 dt. 28.7.2003 with effect from 1.10.2003 as below.

Citizens cooperation solicited

- Report new / additional constructions promptly and file self assessment returns fully furnishing the required information

- Pay Tax promptly without leaving any arrears.

- Insist on getting receipt for payment

- Avoid paying tax in installments


Whom to Contact for Service / Complaint

For profession tax and other revenue sources also, any information required may be obtained from the same offices. Similarly, any delay or service deficiency can also be complained to the same officers.