CHENNAI: Chennai Collectorate has urged all land owners in the city to pay either quit rent to the Taluk Tahsildars concerned or urban land tax to the Special Tahsildar (Urban Land Tax) in the respective Taluk Offices in accordance with the extent of their holdings and avoid distraint proceedings. Those desiring to file Form 35 should do so immediately.
In Chennai, urban land tax is levied and collected from those who own land of more than two grounds or 4800 square feet. For those who own lands of up to two grounds, quit rent is levied and collected.
If an owner of land above two grounds, sells his property wholly or in part and registers the sale deeds or sub-divides the property by partition deed or by other documents, he has to obtain Form 35 from the Assistant Commissioner (Urban Land Tax) concerned and apply to the Assistant Commissioner (Urban Land Tax) concerned along with connected registered documents for revised Urban Land Tax assessment order. Registration of the sale deed or partition deed by itself would not change the Urban Land Tax structure. Only after the revised assessment order is made would the tax structure be changed. The revised assessment order would be issued only from the Fasli year of filing Form 35. The Urban Land Tax already levied should be paid by the old assessee till he receives revised assessment order. Owners of land below two grounds are liable to pay quit rent.