Property attachment: 'Legal Power' for BBMP

 In case of non-payment of property tax, estate sale, confiscation of bank account allowed

 Property attachment: 'Legal Power' for BBMP

 Kere Manjunath ಕೆರೆ ಮಂಜುನಾಥ್

Bengaluru: The state government has issued a notification giving BBMP the authority to sell heirlooms and attach properties in properties where property tax has not been paid.

 The BBMP Act- 2020 amended sections 144, 147, 149 and 156 and brought new rules for 'Review, Collection and Administration of Property Tax' (Greater Bangalore Municipal Corporation Rules-2024).

 Although earlier notices were issued to owners who did not pay property tax, there was not much scope in the Act for legal action. Thus, new rules have been notified along with models of demand notice, trade license cancellation notice, separate notices for review of property tax of A Account, B Accounts along with implementing the new rules.

 The property tax must be paid within 30 days of the 'Demand Notice' issued to the owner. Otherwise, sale of inheritance in assets, attachment of property (record BBMP name in 'debt' of property records in office of Deputy Registrar), confiscation of bank account, criminal case under Section 325 of BBMP Act-2020 will also be mentioned.

 If the owner who has rented or leased the property does not respond to the 'Demand Notice' within the time limit, a 'Demand Notice' will be issued to the occupants of the property. On the rent paid to the owner, he has to pay property tax within 15 days. If both the owner and the tenant do not pay the property tax within the deadline, the property in the building will first be confiscated, sold and credited to the property tax.

 A separate 'Demand Notice' is issued and a deadline of 30 days is given if the building has a business license to pay property tax. After that the business license will be cancelled.

Property Tax Revisions

 Specimens of show cause notices, demand notices for review of property tax have been notified. A notice will be issued to the property owner stating the date for the review. After re-examination, the details of the amount payable will be intimated through a show cause notice. If no objection is raised by the owner within 15 days, a 'Demand Notice' is issued to pay the same amount.

 Issuance of notices, show cause notices, demand notices, forfeiture notices, asset review, account maintenance, asset records management are entrusted to the officers according to the extent of the assets. Zonal Assistant Revenue Officer, Deputy Revenue Officer/Revenue Officer, Zonal Deputy Commissioner (Revenue) and Zonal Joint Commissioner will have this responsibility.

 Samples of show cause notices for tax review under the 'new system' of levying property tax based on guideline rates have also been notified.

 Tax Review: Whose Power?

 Area of site/ building; Consent Officer

 up to 2,400 square feet; Assistant Revenue Officer

 2,400 sq. to 4,000 sq.; Deputy Revenue Officer/ Revenue Officer

 4,000 sq. to 6,000 sq.; Zonal Deputy Commissioner (Revenue)

 Over 6,000 sq.ft.; Zonal Joint Commissioner